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 language | English |
|---|---|
| Pages (from-to) | 207 - 213 |
| Journal | The Company Lawyer |
| Volume | 31 |
| Issue number | 7 |
| Publication status | Published - 1 Jul 2010 |
Research Keywords
- Corporate Social Responsibility
- Directors' powers and duties
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