Is Section 172 of the Companies Act 2006 the guidance for CSR?
Research output: Journal Publications and Reviews › RGC 22 - Publication in policy or professional journal
Author(s)
Related Research Unit(s)
Detail(s)
Original language | English |
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Pages (from-to) | 207 - 213 |
Journal / Publication | The Company Lawyer |
Volume | 31 |
Issue number | 7 |
Publication status | Published - 1 Jul 2010 |
Link(s)
Permanent Link | https://scholars.cityu.edu.hk/en/publications/publication(fca70a71-6bf1-4364-b79d-fc2f13529190).html |
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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.
Research Area(s)
- Corporate Social Responsibility, Directors' powers and duties
Citation Format(s)
Is Section 172 of the Companies Act 2006 the guidance for CSR? / HO, Kong Shan.
In: The Company Lawyer, Vol. 31, No. 7, 01.07.2010, p. 207 - 213.
In: The Company Lawyer, Vol. 31, No. 7, 01.07.2010, p. 207 - 213.
Research output: Journal Publications and Reviews › RGC 22 - Publication in policy or professional journal