Det aktiebolagsrättsliga vinstsyftet i ett hållbart samhälle - Kan vinstsyftet förenas med CSR?

Detta är en Kandidat-uppsats från Lunds universitet/Institutionen för handelsrätt

Sammanfattning: How does the profit motive to the goal of sustainable development? This study analyzes what the corporate law profit objective means on the basis of Chapter 3. Section 3 ABL and how it relates to economic concepts like CSR (Corporate Social Responsibility) and negative externalities. The essay also aims to examine how the current legislation may be developed for businesses to take greater social responsibility. In the media, it is not rare that we can take part of the corporate scandals in which companies make short-term decisions at the expense of the environment. One example is Volkswagen's emissions cheating in the fall. Given that a single limited liability company may have a market value that exceeds the country's GDP, it is necessary that they take responsibility for sustainability issues as CSR. This means that companies are not just acting from an economic point of view but also from an environmental and social issues. My conclusion is that companies should take responsibility both for themself and for society. This results in the long term increased profits as more investors, lenders and consumer demand for this type of company. The profit motive united thus with CSR. For these stakeholders to evaluate companies' sustainability efforts need scrutiny of such work are developed like the one that started in the EU directive 2014/95/EU on sustainability reporting.

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