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Corporate Social Responsibility as Obligated Internalisation of Social Costs

Adegbite, Emmanuel; Amaeshi, Kenneth; Johnston, Andrew; Osuji, Onyeka

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Authors

EMMANUEL ADEGBITE EMMANUEL.ADEGBITE@NOTTINGHAM.AC.UK
Professor in Accounting and Corporate Governance

Kenneth Amaeshi

Andrew Johnston

Onyeka Osuji



Abstract

We propose that corporations should be subject to a legal obligation to identify and internalise their social costs or negative externalities. Our proposal reframes corporate social responsibility (CSR) as obligated internalisation of social costs, and relies on reflexive governance through mandated hybrid fora. We argue that our approach advances theory, as well as practice and policy, by building on and going beyond prior attempts to address social costs, such as prescriptive government regulation, Coasian bargaining and political CSR.

Citation

Adegbite, E., Amaeshi, K., Johnston, A., & Osuji, O. (2021). Corporate Social Responsibility as Obligated Internalisation of Social Costs. Journal of Business Ethics, 170, 39-52. https://doi.org/10.1007/s10551-019-04329-y

Journal Article Type Article
Acceptance Date Oct 20, 2019
Online Publication Date Nov 1, 2019
Publication Date Apr 1, 2021
Deposit Date Oct 28, 2019
Publicly Available Date Mar 29, 2024
Journal Journal of Business Ethics
Print ISSN 0167-4544
Electronic ISSN 1573-0697
Publisher Springer Verlag
Peer Reviewed Peer Reviewed
Volume 170
Pages 39-52
DOI https://doi.org/10.1007/s10551-019-04329-y
Keywords Economics and Econometrics; General Business, Management and Accounting; Business and International Management; Arts and Humanities (miscellaneous); Law
Public URL https://nottingham-repository.worktribe.com/output/2981026
Publisher URL https://link.springer.com/article/10.1007%2Fs10551-019-04329-y

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