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This Article responds to recent proposals calling for the SEC to adopt a mandatory ESG-disclosure framework. It illustrates how the breadth and vagueness of these proposals obscures the important—and controversial—policy questions that would need to be addressed before the SEC could move...
Persistent link: https://www.econbiz.de/10013228953
The research question for this paper is to identify how some widely accepted governance practices are not necessarily consistent with the objectives of good governance. One reason is that there is little agreement as to what are the objectives of generic good governance, be it in the public,...
Persistent link: https://www.econbiz.de/10013005178
The research question for this paper is to identify how some widely accepted governance practices are not necessarily consistent with the objectives of good governance. One reason is that there is little agreement as to what are the objectives of generic good governance, be it in the public,...
Persistent link: https://www.econbiz.de/10013029297
Since at least the famous Berle-Dodds debate, corporate social responsibility (CSR) and later its more muscular and structural iteration, progressive corporate law, have been discussed without much progress. The authors consider whether the social enterprise movement, which envisions a new...
Persistent link: https://www.econbiz.de/10014181825
Corporate social responsibility has become a subject of growing importance and debate in business and law. Today, no analysis of corporate governance systems would be complete without considering the pressures on companies to be seen as responsible corporate citizens. This chapter first provides...
Persistent link: https://www.econbiz.de/10014134221
Lawyers, law schools, and corporate entities have shown an increased interest in sustainable business strategies. This is reflected by the increase in sustainability practice groups, law school courses, and textbooks focusing on the relationship between sustainability and business law; lawyers...
Persistent link: https://www.econbiz.de/10014361358
Contemporary society demands that every organization operate with a sense of social responsibility. Many organizations now include corporate social responsibility (CSR) activities in their work programs. In the health sector, however, the role of CSR has not been studied as intensively as in...
Persistent link: https://www.econbiz.de/10012019018
In recent years, greater attention has been given to developing metrics that measure more than a country’s gross domestic product (GDP). Similarly, greater consideration has been given to more than just the financial performance of commercial enterprises; corporations are now expected to...
Persistent link: https://www.econbiz.de/10012523308
Persistent link: https://www.econbiz.de/10014393102
Examining the US Greenhouse Gas Reporting Program, I find that facilities reduce greenhouse gas emissions by 7.0% after mandatory disclosure of facility-level emissions. A facility's prior GHG inefficiency predicts subsequent GHG emissions reductions, but only after public disclosure occurs,...
Persistent link: https://www.econbiz.de/10012863451