Title
CSR, transparency and the role of intermediate organisations CSR, transparency and the role of intermediate organisations
Author
Faculty/Department
Faculty of Arts. Philosophy
Publication type
article
Publication
Dordrecht ,
Subject
Philosophy
Economics
Source (journal)
Journal of business ethics. - Dordrecht
Volume/pages
82(2008) :2 , p. 391-406
ISSN
0167-4544
ISI
000259910600010
Carrier
E
Target language
English (eng)
Full text (Publishers DOI)
Affiliation
University of Antwerp
Abstract
Transparency is a crucial condition to implement a CSR policy based on the reputation mechanism. The central question of this contribution is how a transparency policy ought to be organised in order to enhance the CSR behaviour of companies. Governments endorsing CSR as a new means of governance have different strategies to foster CSR transparency. In this paper we discuss the advantages and disadvantages of two conventional policy strategies: the facilitation policy and the command and control strategy. Using three criteria (efficiency, freedom and virtue) we conclude that both strategies are defective. Most attention is paid to the facilitation strategy since governments nowadays mainly use this. In evaluating this strategy we analyse the Dutch case. As an alternative we introduce a third government policy: the development of a self-regulating sub-system. By construing an analogy with the historical development of corporate financial disclosure, we point out that the vital step in the creation of a self-regulating subsys- tem is the creation of strong informational intermediate organisations.
E-info
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