The literature on new forms of governance suggests important trade-offs regarding the role of government in relation to corporate social responsibility (CSR) activities. Theories associate state regulation with clear minimum standards and high compliance, but also suggest advantages of...

A new EU Directive represents an important step towards greater corporate accountability: it will require large companies to report on their social, environmental and human rights impacts and the risks their activities pose for third parties. While the circumstances leading to the Directive were...