Contents: uman Rights in Business – CSR as a Starting Point Corporate Social Responsibility and Corporate Human Rights Accountability – The Connecting Link Conceptual Clarity of Corporate Social Responsibility Further definitions to Corporate Social Responsibility Simplified version of CSR The Interrelationship between Corporate Governance and Corporate Social Responsibility Conclusion CHAPTER 2 - LEGAL PERSONALITY OF CORPORATIONS Introduction Corporate Personality – Meaning and scope Separate Legal Personality Criminal Liability of Corporations Identification doctrine Respondeat superior doctrine Aggregation doctrine Theory of corporate fault Corporate Personality – Indian Perspective Imprisonment as a Mandatory Punishment and Corporation as the Accused Conclusion x CHAPTER 3 - CORPORATION UNDER THE AMBIT OF STATE AND THE INDIAN CONSTITUTION 45 Introduction Corporation under the concept of State – Article 12 of the Indian Constitution Corporation under the concept of State – Article 226 of the Indian Constitution Conclusion CHAPTER 4 - CORPORATIONS AND HUMAN RIGHTS VIOLATIONS IN INDIA Introduction Vedanta. Coca Cola POSCO Tata Nano project Tata Steel, Jamshedpur Sheonath River, Chhattisgarh Union Carbide Corporation Conclusion CHAPTER 5 - CORPORATIONS AND HUMAN RIGHTS VIOLATIONS ABROAD Introduction Yahoo Coca Cola Grunenthal Nike Apple Texaco Unocal Barclays Bank Chiquita Union Carbide Corporation Wal-Mart PUMA ExxonMobil Cadbury Conclusion CHAPTER 6 - STATUTES AND CORPORATE ACCOUNTABILITY Introduction Environment Protection Act of 1986 The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act of 2013 Public Liability Insurance Act, 1991 Factories Act, 1948 Bonded Labour System Abolition Act, 1976 The Child Labour (Prohibition and Regulation) Act, 1986 The Information Technology Act, 2000 The Geneva Conventions Act, 1960 Drugs and Cosmetics Act, 1940 100 Indian Labour Welfare Legislations Australian Criminal Code Act, 1995 Australian Corporate Code of Conduct Bill, 2000 U.K. Corporate Manslaughter and Corporate Homicide Act, 2007 UK Corporate Responsibility Bill, 2003 U.S. Model Penal Code, 1962 U.S. Corporate Code of Conduct Bill, 2000 Conclusion CHAPTER 7 - CORPORATION AS A SUBJECT OF INTERNATIONAL LAW Introduction The Status of Corporation under International Law International Corporate Personality Corporate Human Rights Violations and Responsibility of the States Draft articles on Responsibility of States for Internationally Wrongful Acts MNC as a subject of International Law – The Need of the Hour Conclusion CHAPTER 8 - CORPORATE HUMAN RIGHTS VIOLATIONS AND INTERNATIONAL MULTI-STAKEHOLDER INITIATIVES Introduction Draft United Nations Code of Conduct on Transnational Corporations OECD Guidelines for Multinational Enterprises Investment Committee 138 Procedural Guidance Effectiveness of OECD Guidleines ILO Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy Effectiveness of ILO Tripartite Declaration Declaration on Fundamental Principles and Rights at Work United Nations Global Compact National Level Working on UN Global Compact Global Compact Board and Global Compact Office Effectiveness of UN Global Compact India and UN Global Compact UN Norms on the Responsibilities of Transnational Corporations and Other Business Enterprises Effectiveness of the UN Norms on the Responsibilities of Transnational Corporations and Other Business Enterprises with regard to Human Rights United Nations Guiding Principles on Business and Human Rights Effectiveness of the United Nations Guiding Principles on Business and Human Rights The Requirement of Binding Principles in place of voluntary inititatives Conclusion CHAPTER 9 - ADDITIONAL INTERNATIONAL INITIATIVES TOWARDS CORPORATE ACCOUNTABILITY Introduction Codes of Conduct worldwide The Interfaith Declaration Caux Round Table Cadbury Committee ISO standards Private Principles - Global Reporting Initiative (GRI) Certification Standards SA 8000 AA 1000 Conclusion CHAPTER 10 - MANDATORY CORPORATE SOCIAL RESPONSIBILITY IN INDIA – A MYTH OR REALITY? Introduction National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business (NVG, 2011) Companies Act of 2013 and Corporate Social Responsibility v Net Profits under Section 135 of the Companies Act, 2013 Comparison between Companies Act, 2013 and UK Companies Act, 2006 with regard to Social Responsibility CSR Committee under Section 135 of the Companies Act, 2013 CSR under Section 135 of the Companies Act, 2013 - Old Wine in a New Bottle Comply or Explain approach under Section 135 of the Companies Act, 2013 Major Upsets regarding CSR under the Indian Companies Act, 2013 CSR in India – A Haphazard Innovation Conclusion CHAPTER 11 - CORPORATE SOCIAL RESPONSIBILITY – A COMPARATIVE PERSPECTIVE Introduction CSR in Indonesia CSR in France CSR in Denmark Conclusion CHAPTER 12 - APPLICATION OF ALIEN TORT STATUTE TO CORPORATE HUMAN RIGHTS VIOLATIONS Introduction Filartiga v. Pena-Irala – A Positive Sign Doe v. Unocal Esther Kiobel v. Royal Dutch Petroleum Co - A Critical Analysis Judgment in Esther Kiobel v. Royal Dutch Petroleum Co - A Big Blow to Victims of Corporate Human Rights Violations Scrutiny of the Judgment in Esther Kiobel v. Royal Dutch Petroleum Co Alien Tort Statute and Corporate Liability Business Principles and Code of Conduct of Shell vis-a-vis Kiobel's case Inapplicability of Alien Tort Statute to Human Rights Violations by Corporations Conclusion CHAPTER 13 - MAJOR OBSTACLES AT THE NATIONAL AND INTERNATIONAL LEVEL TO COMBAT CORPORATE HUMAN RIGHTS VIOLATIONS Introduction Jurisdictional Issues at the International Level Separate Personality of Parent Company and Subsidiaries and Limited Liability Doctrine Forum non conveniens Inefficiency of Concept of Corporate Social Responsibility at the National Level Inadequate National Legislations Conclusion CHAPTER 14 - CORPORATE HUMAN RIGHTS ACCOUNTABILITY – THE NEED OF THE HOUR Introduction Corporate Human Rights Accountability Responsible Business Practices The Case of ONGC Corporate Human Rights Accountability in addition to Corporate Social Responsibility Conclusion The main aim of this book is to analyze the concept of corporate human rights accountability that has been evolving at the national and international scenario so as to examine whether it is sufficient enough in dealing with the negative human rights impacts created by multinational corporations. It is understood that there is no transition from corporate social responsibility to a concrete form of corporate human rights accountability till date. The time is ripe for both domestic and international frameworks to consider the importance of making corporates socially accountable and to strive to create legal mechanisms for the same.