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。
rade as its principal business activity code on its tax return. Similarly, a 'manufacturer' is an entity that lists manufacturing as its principal business activity code on its tax return. [9] A company is considered to be 'doing business in California' if (i) it is organized or commercially domiciled in California; (ii) its sales in California for the applicable tax year exceed the lesser of $500,000 or 25 percent of the company's total sales; (iii) the real property and the tangible personal property of the company in California exceed the lesser of $50,000 or 25 percent of the company's total real property and tangible property; or (iv) the amount paid in California by the company for compensation exceeds the lesser of $50,000 or 25 percent of the total compensation paid by the company. [10]
REQUIREMENTS OF THE ACT
Any company subject to the Act must post a 'conspicuous and easily understood' link on its web site to a statement that shall, 'at minimum, disclose to what extent, if any' the retail seller or manufacturer:
Engages in verification of product supply chains to evaluate and address risk of human trafficking and slavery (specifying whether the verification was conducted by a third party).
Conducts audits of suppliers to evaluate supplier compliance with company standards for trafficking and slavery in supply chains (specifying whether the verification was an independent and unannounced audit).
Requires direct suppliers to certify that materials incorporated into the product comply with the laws regarding slavery and human trafficking of the country or countries in which they are doing business.
Maintains internal accountability standards and procedures for employees or contractors failing to meet company standards regarding slavery and human trafficking.
Provides company employees and management who have direct responsibility for
supply chain management with training on human trafficking and slavery, particularly with respect to mitigating risk within the supply chains of products.
In the event the retailer or manufacturer does not have a web site, consumers must be provided with a written disclosure containing the above information within 30 days of submitting a written request.
AUTHOR'S OPINION
The act is a disclosure law and does not force any substantive regulation on supply chain activities. Nor, unlike the 'conflict minerals' provisions of the Dodd-Frank regulatory reform law, [11] does it compel any positive obligations on companies to carry out diligence concerning the existence of slavery or human trafficking in their supply chains. Nonetheless, as a matter of corporate social responsibility as well as public image, companies may wish to consider whether it is appropriate to adopt policies or procedures to mitigate the risk that slavery or human trafficking exist in their supply chains
FOREIGN CORRUPT PRACTICE ACT and CSR
As a result of U.S. Securities and Exchange Commission investigations in the mid-1970s, over 400 U.S. companies admitted making doubtful or illegal payments in excess of $300 million to overseas government officials, politicians, and political parties. The abuses ran the scale from corruption of high foreign officials to secure some type of constructive and encouraging action by a overseas government to so-called facilitating t
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