Is Section 172 of the Companies Act 2006 the guidance for CSR?

Research output: Journal Publications and ReviewsRGC 22 - Publication in policy or professional journal

Abstract

Section 172 of the UK Companies Act 2006 incorporates the concept of enlightened shareholder value together with a list of non-exhaustive factors that directors ought to take into account in promoting the success of the company. This article argues that the provision simply reflects existing law and modern business practices, and provides the guidance for CSR.
Original languageEnglish
Pages (from-to)207 - 213
JournalThe Company Lawyer
Volume31
Issue number7
Publication statusPublished - 1 Jul 2010

Research Keywords

  • Corporate Social Responsibility
  • Directors' powers and duties

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