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Corporate social responsibility is one of the earliest and key conceptions in the academic study of business and society relations. This article examines the future of corporate social responsibility. Bowen's (1953) key question concerned whether the interests of business and society merge in the long ran. That question is assessed in the present and future contexts. There seem to be distinctly anti‐responsibility trends in recent academic literature and managerial views concerning best practices. These trends raise significant doubts about the future status of corporate social responsibility theory and practice. The vital change is that a leitmotif of wealth creation progressively dominates the managerial conception of responsibility. The article provides a developmental history of the corporate social responsibility notion from the Progressive Era forward to the corporate social performance framework and Carroll's pyramid of corporate social responsibilities. There are three emerging alternatives or competitors to responsibility: (1) an economic conception of responsibility; (2) global corporate citizenship; and (3) stakeholder management practices. The article examines and assesses each alternative. The article then assesses the prospects for business responsibility in a global context. Two fundamentals of social responsibility remain: (1) the prevailing psychology of the manager; and (2) the normative framework for addressing how that psychology should be shaped. Implications for practice and scholarship are considered.

The objective of this paper is to encourage compliance amongst the corporate community and to examine how statutory provisions will assist companies to implement internal control mechanisms and in managing risks, so as to achieve business efficiency.

This paper may be categorised as a general review paper that will elucidate on the efforts in integrating the corporate governance, internal control, and risk management provisions into the Companies Act 1965 (Act 125), (CA 1965) which is a principal legislation of company law in Malaysia.

With consistent compliance, companies will reap unlimited benefits that flow from efficient processes which will enhance corporate capabilities, effective management, coordination and the overall organisation's ability to create value and ultimately, in maximising its shareholders' wealth.

The paper shows that corporate risks could be managed and internal control could be achieved by companies through compliance with a legal framework that reinforces good governance and is infused with such provisions. The target audience of this paper is towards the officers of companies, corporate players as well as regulators, policy makers and legislators.

If the board has not developed a plan to prevent hostile takeovers, it is at a great disadvantage from the beginning.

This paper aims to familiarize readers about the nature and extent of the risks that listed companies and their boards of directors face by not addressing their attention to insuring the cyber-security of their operations and not disclosing cyber-episodes and their impact on operations as suggested by the SEC's Division of Corporate Finance.

This article provides an overview of recent developments that led the SEC's Division of Corporate Finance to issue a non-binding guidance on cyber-security, along with an analysis of the importance of cyber-security in today's marketplace, those business sectors that already must comply with statutory and regulatory duties to safeguard private information, the applicable duties of directors under Delaware law, and an overview of the enforcement activities against companies that have experienced data breaches, as well as a discussion of private class actions that have sought damages claimed to have resulted from the negligence of companies and their boards to fulfill their duties to protect such information from being stolen due to inadequate systems and protective measures.

The SEC Division of Corporate Finance's voluntary disclosure guidance concerning cyber-security offers various, non-binding reasons for listed companies to report about cyber-events that may be material to a business operation or profitability. Listed companies and their boards face enforcement and private litigation risks in the event of a cyber-incident because of the heightened interest in cyber-security, the considerable costs likely incurred as a result of a cyber-event, and the duties they owe to exercise appropriate oversight in the face of known risks.

The paper provides practical explanation of developing issues by experienced corporate and litigation lawyers.

The purpose of this paper is to examine the recent codification of the duties of nominee directors in Malaysia.

Comparative law and legal theory.

The paper finds that the Malaysian approach to the duties of nominee directors is overly prescriptive and inconsistent with commercial reality.

A review of the law on the duties of nominee directors in Malaysia is called for.

This paper highlights the need for clear law reform objectives and made comparisons of the law across jurisdictions.

This paper analyzes economic, legal, behavioral and public policy issues pertaining to the accounting for employee stock options. The paper explains why employee stock options (ESOs) are superior to other forms of incentive compensation, why ESOs in their present form are inefficient and why particular accounting, legal and tax treatments will provide the optimal results for the economy, the government, management/employees and shareholders. The issues discussed in this article are relevant in ESO accounting, regulation of ESOs, incentive compensation, human resources analysis, tax policy, corporate governance, fraud, valuation of companies, derivatives regulation, behavioral analysis of law/rules, portfolio management and management strategy.

This study aims to look at how the intention of a person when facing a dilemma to choose a good outcome (utilitarian) or a good and ethical process regardless of the outcome (deontological) by raising the case of PT. Asuransi Jiwasraya (Jiwasraya).

This study was conducted using a literature study method where researchers will analyze through previous research and news related to ethics, psychology and Jiwasraya cases.

In the Jiwasraya case, it can be said that the deontology principle has been violated, but the utilitarian principle also cannot provide benefits to the parties who should benefit, namely, the premium payers and the owners of third parties funds. In terms of intentions, at first, Jiwasraya’s management may intend to save and provide benefits to customers and the public who deposit funds at Jiwasraya (utilitarian principle). However, over time, managers choose to “allow” conditions to occur and even begin to engage in activities to take advantage of certain parties and groups by taking policies that are not by the rules (violating deontological principles) for personal gain.

This study only discusses the Jiwasraya case through financial and accounting reports. Future studies can continue this research by looking at the Jiwasraya case through the law and legislation to obtain a complete picture.

With this research, it is hoped that the authors can better understand that the dilemma the author faces is rooted in the limitations of the abilities as humans; the ethics will influence all intentions for the choices the authors make.

This research uses case studies that occurred in Indonesia, the discussion is carried out using a utilitarian and deontological approach that has never been discussed regarding the Jiwasraya case before.

This paper aims to explore the reasons why the USA makes a good comparator for the UK when it comes to corporate governance.

The paper is largely theoretical.

The paper finds that the USA has become a laboratory for ideas in corporate governance and the UK can learn a lot in areas such as takeovers and shareholders’ rights.

The paper explains the reasons why the UK and the USA have dominated research literature in corporate governance. The findings and arguments raised throughout the paper are very original.

The threat of cybercrime is pervasive. Corporations cannot be convinced, out of sheer luck or naïve conviction, that they will remain unaffected. When targeted, the stark reality is that a company also incurs a liability risk. This paper aims to explore the boundaries of liability resulting from a data breach and privacy concerns according to the emerging regulations on cybersecurity.

The nature of cybercrime and its constant evolution is analysed as a threat of liability. Its distinctly modern developments require consideration. In response to the threat of hackers, the protection that a corporation can invoke is also considered as a mitigating factor in ascribing liability.

Preventative steps to protect a corporation from cyberthreats must remain a consistent priority in the running of a company. The influence of human behaviour has become a foreseeable element in cybersecurity and as such the management of unreliable user behaviour is a key determining factor in ascribing liability in hindsight.

Foresight is everything in the prevention of cyberattacks. Cyberattacks can no longer be dismissed as an unlikely eventuality. Legislation on data security and data privacy is demanding higher standards of preventative action, under the duty of care to stakeholders. There is a substantial literature deficit on data security and data liability regulations in light of the liability risk incurred by cyberattacks.

CSR is a relatively new concept which can be defined as the set of rules by which a company equips itself in order to ensure compliance to various regulations, as well as ethical and environmental standards, that have to be addressed in relation to the sector in which it operates. Despite this international definition, it is hard to deal with this notion in a legal perspective. The chapter investigates how the notion is operating in the European and Chinese Green Energy Industry.

The approach is functionalist in nature and is based on comparative law method.

The insights about the diverse notions of CSR in the energy industry can be useful for lawyers and compliance managers working in transnational contexts.

CSR represents a way of marketing for consumers and society. Understanding the real functioning in the world of affairs beyond the policy declamations may increase the public accountability of the CSR processes.

The functionalist approach based on comparative law method has never been applied to the intertwined issues about CSR in the energy industry.