Name Institution Introduction Corporate social responsibility also known as corporate conscience is a form of self-regulation of the company. The corporate regulates its activities to ensure that it abides by the law and remains within the confine of notational and international law and at the same time observe ethical standards. The business entity although established to generate profit to the investors should not pursue profits at the expense of its customers. According to Tai and Chuang a company should not only be a profitable tool but also be a responsible citizen. The concept of corporate citizen is derived from the fact that a company assumes the role of the human being capable of suing and being sued in its own name. A company should disclose its activities to the shareholders and other stakeholders. According to Salib Jacqulean Di Sun Jiang Wu Xin Wen and Chien-Chung Huang (2015) corporate social and Behavioral Sciences 130 (2014): 499-508. Saenger Ingo. "Disclosure and Auditing of Corporate Social Responsibility Standards: The Impact of Directive 2014/95/EU on the German Companies Act and the German Corporate Governance Code." In Corporate Governance Codes for the 21st Century pp. 261-273. Springer International Publishing 2017. Salib Jacqulean Di Sun Jiang Wu Xin Wen and Chien-Chung Huang. "Corporate Social Responsibility." (2015). Tai Fang-Mei and Shu-Hao Chuang. "Corporate social responsibility." Ibusiness 6 no. 03 (2014): 117. United Nation InternationalConvention on Civil and Political Rights HO Kong Shan. "Is section 172 of the Companies Act 2006 the guidance for CSR?." The Company Lawyer 31 no. 7 (2010): 207-213. Vinayagamoorthi Vasanth Murugesan Selvam and Kasilingam Lingaraja. "Impact of firms’ profitability on environmental performance: evidence from companies in India." (2015). Zhao Xin and Bowen Sun. "The influence of Chinese environmental regulation on corporation innovation and competitiveness." Journal of Cleaner Production 112 (2016): 1528-1536. [...]
To what extent do you agree that information disclosure on social, environmental and human rights issues provides a solid foundation for the enforcement of corporate social responsibility in company law?