Investment treaty policy increasingly interacts with business responsibilities. This scoping paper first surveys the converging approaches to responsible business conduct (RBC) and business and human rights (BHR) as reflected in the OECD Guidelines for Multinational Enterprises, the United...

Corporate Social Responsibility (CSR) is generally understood as a cluster of normative rules designed to promote the integration of business corporations into the social and environmental contexts in which they operate. This can be done at different levels, from the national, to the...

The current crises in the UK – economic, political, financial and social – have created an opportunity to re-examine the social contract and the functioning of civil society. Many people have commented upon these crises, their causes and consequences and there have been many attempts to...

Western societies are witnessing an emerging socio-legal trend towards transnational civil litigation against multinational corporations in relation to harm caused to people and planet abroad. These 'foreign direct liability cases' arise against the background of a global governance gap...

This paper examines the impact of multinational firms' increasingly blurred geographical and institutional boundaries on the nature and definition of Corporate Social Responsibility (CSR). It begins with a brief history of CSR, describes changes in the global corporation and the pressures...

Purpose: This paper examines the multiplicity of Corporate Social Responsibility (CSR) standards, explaining its nature, dynamics, and implications for Multinational Enterprises (MNEs) and International Business (IB), especially in the context of CSR and global value chain (GVC)...

In 2015, the United Nations launched the SUSTAINABLE DEVELOPMENT GOALS (SDGs) in collaboration with civil society and firms, recognizing that leading firms have the potential to innovate bold solutions at scale to achieve global sustainability. Exploring the impact of the SDGs' launch on firms,...

Multinational enterprises (MNEs) play a fundamental role in advancing the implementation of the United Nations Sustainable Development Goals (SGDs), as they enable cities and communities to reach large-scale solutions. In this article, we analyze 348 MNEs' sustainability reports with explicit...

Objective - The objective of this research is to examine the effect of leverage, board of commissioner, foreign ownership, company age and company size towards the disclosure of CSR implementation. Leverage was measured by debt to asset ratio (DAR), board of commissioner was measured by the...