More companies are making corporate social responsibility (CSR) a key part of their business strategies. At its heart, CSR is a response to growing shareholder pressure to mitigate a corporation’s societal and environmental impact. By employing a strategy that often goes beyond compliance with existing laws and regulations, however, companies can expose themselves to a host of legal, reputational and operational risks. Examine the liability concerns—both domestic and foreign—associated with the CSR business strategy, explore how it impacts the financial reporting process and learn how to establish and effectively implement a CSR program, particularly for multinational corporations.
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