Corporate Duties to the Public

ISBN-13: 9781108421461 / Angielski / Twarda / 2019 / 386 str.

Barnali Choudhury; Martin Petrin

Opis

Today's economic and social context demands that corporations - once seen only as private actors - owe duties to the public.

Recenzje

'This book finds its niche among other works about corporate law, human rights, and corporate social responsibility.' D. Truty, Choice

Spis treści

Acknowledgements; 1. Introduction; 1.1 Common arguments for a closer relationship between corporations and the public; 1.2 The structure of the book; 2. Background; 2.1 A brief history of the corporation and its relationship with the public; 2.2 Justifying corporate duties; 2.3 Conclusion; 3. Corporate purpose; 3.1 Theoretical approaches; 3.2 The corporate purpose in UK and US law; 3.3 The diverging views assessed; 3.4 A recalibrated purpose; 3.5 Conclusion; 4. Corporate governance; 4.1 Introduction; 4.2 Corporate governance policies; 4.3 Conclusion; 5. Parent company liability; 5.1 Introduction; 5.2 The group company and limited liability; 5.3 Circumventing limited liability; 5.4 The (economic) case for group company liability; 5.5 Reforming liability for group companies; 5.6 Two-tiered liability based on risk internalization; 5.7 Conclusion; 6. Tort law; 6.1 Justification for corporate liability; 6.2 Corporate theories; 6.3 Attribution mechanisms; 6.4 Alternative approaches - depersonalized corporate liability; 6.5 Conclusion; 7. Criminal law; 7.1 Recognition of corporate criminal liability; 7.2 Attribution mechanisms; 7.3 Justifying and designing corporate criminal liability; 7.4 Conclusion; 8. Human rights law; 8.1 The legal regime for corporations and human rights; 8.2 Defining corporate duties vis-à-vis human rights; 8.3 Conclusion; 9. Environmental law; 9.1 The case for corporate environmental responsibility; 9.2 Existing mechanisms defining corporate environmental responsibility; 9.3 Conclusion; 10. Corruption; 10.1 Defining corruption; 10.2 Why combat corruption?; 10.3 Anti-corruption rules; 10.4 Corporate duties for combating corruption; 10.5 Conclusion; 11. Tax law; 11.1 Why are corporations taxed?; 11.2 The problem of aggressive tax planning; 11.3 Contextualizing the role of governments; 11.4 The corporate duty (not) to engage in tax avoidance); 11.5 Conclusion; 12. Conclusion; 12.1 Key findings; 12.2 Common themes and lessons; 12.3 Final thoughts; Index.