摘要:本论文主要阐述了有关于美国企业社会责任的法律法规,由于美国社会和环境问题不断出现,美国政府采取立法手段来解决这些环境问题,并且举了很多具体的例子,让读者深入了解美国企业社会责任的法律法规。
o adopt a more sound approach so that the goal of ensuring corporate respect for human rights in a more targeted and efficient manner can be achieved. For example, the conflict minerals provision, while well-intended, is massively expensive to implement, and it is unclear whether it will attain its fairly narrow goals. Attacking each human rights issue in such a ponderous way isn't feasible. We need measures that lead companies to adopt systems that take human rights, writ more broadly, into account throughout their decision-making, from procurement to product design to investment choices. Moreover, the United States government has played an important role in developing industry-specific
guidelines on human rights through its role in founding the Fair Labour Association and the Voluntary Principles on Security and Human Rights. Such efforts should continue.
The human rights bodies in the Congress should hold hearings that regularly touch on the U.N. Guiding Principles and the nexus of business and human rights. The State Department should continue to leverage opportunities to heighten awareness of the agenda in other government agencies. [4]
The U.S. society currently encourages socially responsible businesses to take only those profit-making actions that improve, or at least not harm, society, rather than create wealth for a privileged few. [5] While businesses may have the best of intentions to meet society's expectations, they struggle to do so because society's values are constantly changing and business adjusts to keep its relationship with society stable. [6]
The above discussion might lead one to the conclusion that any of the phenomenons of
corporate social responsibility must include the relationship between social ideologies and both the ideological and operational aspects of a business ethic. Thus, corporate social responsibility is conceptualized as the degree of fit between society's expectations of the business community and the ethics of business. [7]
LEGAL PROVISIONS FOR CSR UNDER USA
The country like USA is very much concerned about the issues related to CSR. As we know, that United Nation had already taken the steps in the form of UN Global Compact. UN Global Compact is the draft which is not applicable as a binding law but it is voluntary. The principle laid down under the UN Global Compact are humane and for the welfare of the society. Many other countries are in favour of compulsory law for the CSR. USA and respective states of USA have already initiated in this direction.
In the year 2010, The State of California presented a senate bill no. 657 for the amendment of the Civil Code of the state of California by the name of the California Transparency in
Supply Chains Act of 2010, which was approved by the governor on 30.09.2010.
Section 1714.43. (a) (1) Every retail seller and manufacturer doing business in this state and having annual worldwide gross receipts that exceed one hundred million dollars ($100,000,000) shall disclose, as set forth in subdivision (c), its efforts to eradicate slavery and human trafficking from its direct supply chain for tangible goods offered for sale. [8]
Any 'retail seller' or 'manufacturer' doing business in California and having at least $100 million in annual worldwide gross receipts is subject to the Act. The Act defines 'retail seller' as an entity listing retail t
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