中文摘要 |
The European legislative and regulatory efforts for corporate accountability are broad in scope, encompassing a diversity of concerns for corporate transparency; the overall protection of human rights; the protection of animals and the physical environment; the rights of the consumer; the rights of the workers; and the impact of multinational firm operations on the local communities in efforts to generate shareholder wealth. A major legal issue with cases of corporate misbehavior on a global scale has been the rights of certain courts to hear corporate irresponsibility claims filed against companies which operate abroad. An outcome of the explosive growth of industry, the exploitation of poor countries with deficient critical infrastructures by multinational corporations has continued to plague society through blatant abuses of the physical environment as well as basic human rights. Nonetheless, poor countries continue to pursue financial investments from multinational corporations as well as from global sources of public aid. The European Union has endeavored to regulate such relationships in order to protect human rights and preserve the environment. This article provides an overview of corporate social responsibility in the European Union with a case study of the social and economic impact of the Royal Dutch Shell business activities and performance in the Niger Delta. The outcomes for European corporations who do not incorporate the principles of corporate social responsibility in their business structure and activities include lawsuits based upon claims of environmental degradation and socioeconomic exploitation. The integration of corporate social responsibility into the European corporate business practices and operations has a limited yet positive affect on the financial performance of the firm. |