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principle prevailed in Australia,but both reports roundly rejected what theUnited Kingdom's CLRSG called “enlightened shareholder value”. In what would seem to beinconsistent with this view, the committees found that the existing corporate law framework permitsdirectors to have regard for the interests of stakeholders other than shareholders,and recommendedthat amendment to the directors' duties provisions within the Corporations Act 2001 (Cth) is notrequired.In place of new mandatory regulation, the reports also came down on the side of leavingfurther evolution of socially responsible disclosure and reporting largely to voluntary self-regulation. Inthis context, the first part of this article commences with an analysis of the current legal requirementsimposed on directors in Australia and critically assesses the uncertainty and ambiguity surroundingdirectors' duties. In the second part of this article, the comparative analysis is approached from theUK point of view to identify how the general legal requirements imposed on directors have evolved inlight of recent company law reform. This is followed by a similar approach to examine therecommendations that have been made in Australia in the area of corporate social responsibility. Thekey aim of this article is to explore the corporate social responsibility requirements on companydirectors https://www.51lunwen.org/liuxuelunwendx/in light of the two recent Australian government inquiries. The criticisms highlight that certainaspects of Australian corporate law with regard to the interests of stakeholders other thanshareholders need to be amended by reference to the limitations of the new UK rules.

 

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