Corporate Social Responsibility in Brazil and China: a (not so) Contrasting Regulatory Framework

DOI

10.2991/978-2-38476-297-2_98How to use a DOI?

Keywords

Corporate Social Responsibility; CSR frameworks; Soft regulation

Abstract

This paper regards Corporate Social Responsibility (CSR) as a category of interest to the Law, linked to the companies social function, under jurisdictional control, to put on effect public development objectives. The problem asks how Brazil and China regard the government role to promote CSR aligned to national development goals. Whilst the profusion of definitions may have driven CSR away from social concerns, contrary to the wishes of Howard Bowen, its fundamental author, national legislation may impregnate this concept on social function of property. Being both in the same UNCTAD policy framework for CSR, Brazil and China may use regulation to steer CSR programs to public policy objectives. There is considerable room for improvement, as nor the reduction of CSR to funding obligations, without breaking the philanthropic-voluntarist perspective of corporate responsibility, neither the overuse of tax benefits strategies are enough to achieve true sustainable development.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Annuska Macedo Santos de França Paiva Maia
PY  - 2024
DA  - 2024/10/31
TI  - Corporate Social Responsibility in Brazil and China: a (not so) Contrasting Regulatory Framework
BT  - Proceedings of the 2024 8th International Seminar on Education, Management and Social Sciences (ISEMSS 2024)
PB  - Atlantis Press
SP  - 808
EP  - 814
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-297-2_98
DO  - 10.2991/978-2-38476-297-2_98
ID  - deFrançaPaivaMaia2024
ER  -