CORPORATE GOVERNANCE AND THE REFLECTIONS OF CORPORATE SOCIAL RESPONSIBILITY NORMS IN GLOBAL LEGAL PARADIGM
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Abstract
Large swathes of the world tend to incorporate the idea of corporate social responsibility on their corporate sector. The CSR initiatives in European Union, USA and Asia are comparable based on various elements like the legal frame work, political aspects and also the institutional structure of the same. The growth of the international trade due to the industrialization as well as globalisation and trade liberalisation helped in spreading the idea of the CSR initiatives around the globe. Institutional arrangements adopted through the WTO’s trade related norms can be considered as some of the major drivers of CSR.
There are countries where there is a mandatory reporting like Denmark, the Netherlands, Norway, Sweden, and France, South Africa, China. Whereas at the same time, there are countries continuously taking efforts to adopt the CSR norms in their legislative framework and also there are countries that never insists for a compulsory reporting of CSR.
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