Assessing the Accountability of the Benefit Corporation: Will This New Gray Sector Organization Enhance Corporate Social Responsibility?

@article{Andr2012AssessingTA,
  title={Assessing the Accountability of the Benefit Corporation: Will This New Gray Sector Organization Enhance Corporate Social Responsibility?},
  author={Rae Andr{\'e}},
  journal={Journal of Business Ethics},
  year={2012},
  volume={110},
  pages={133-150}
}
  • Rae André
  • Published 2012
  • Economics
  • Journal of Business Ethics
In recent years the benefit corporation has emerged as a new organizational form dedicated to legitimizing the pursuit of corporate social responsibility (CSR). Eschewing traditional governmental authority, the benefit corporation derives its moral legitimacy from the values of its owners and the oversight of a third party evaluator. This research identifies the benefit corporation as a new type of gray sector organization (GSO) and applies extant theory on GSOs to analyze its design. In… Expand
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