CSR and the SEC


Abstract
Previously, Rodriguez & LeMaster (2007) recommended that the SEC issue a “CSR Seal of Approval” for companies that voluntarily disclose their corporate social responsibility (CSR) projects. That work lacks the strength of third or fourth-party accreditation. This paper recommends that the SEC issue an accreditation grade of A, B, B-, or C to provide strength to the “CSR Seal of Approval” and to help companies indicate the quality of company CSR programs. By issuing an accredited “CSR Seal of Approval,” all stakeholders benefit because companies can incorporate CSR into their strategies and achieve recognition for their CSR projects. The premise of the accreditation concept support the original authors notion of letting CSR remain voluntary and not legislated; thus, all companies (small, medium, large, foreign or domestic) maintain competitive advantage by not incurring additional regulated costs
Keywords Business and Professional Ethics  Conference Proceedings  Social Science
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ISBN(s) 2155-2568  
DOI iabsproc20092012
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