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Reconceptualising Corporate Compliance

Responsibility, Freedom and the Law

By: Anna Donovan
Media of Reconceptualising Corporate Compliance
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Published: 25-03-2021
Format: PDF eBook (?)
Edition: 1st
Extent: 272
ISBN: 9781509918751
Imprint: Hart Publishing
Series: Contemporary Studies in Corporate Law
RRP: £67.50
Online price : £54.00
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About Reconceptualising Corporate Compliance

This book offers a comprehensive examination of the issues surrounding corporate compliance.

Corporate compliance standards are often the subject of significant public debate. Recent media scrutiny of the tax strategies of complex multinationals revealed that, notwithstanding prior scandals such as Enron, Worldcom and Parmalat, corporations continue to adopt compliance practices that, whilst technically legal, fundamentally undermine the intention (or spirit) of the law. However, the question of corporate compliance is not simply a matter of fiscal policy but goes to the core of our understanding of corporate responsibility within society. As we enter the fourth industrial revolution, and as we continue to bear witness, these matters remain of fundamental and pressing importance.

Yet why is it that technical compliance is so widely rejected by society yet so widely adopted and defended by corporate actors? Why is it that regulatory responses to each corporate scandal seem unable to prevent future transgressions? Why is it that otherwise law-abiding citizens act contrary to their personal values when making compliance decisions within a corporation?

In this book, Dr Donovan responds to these questions by providing a persuasive argument for the legitimate role of spirited compliance within a market economy. In doing so, she employs the lens of classical liberal ideology, challenging the widespread view that technical compliance is simply 'capitalism.' However, finding a normative foundation for spirited compliance only addresses one part of the problem. In an examination that has relevance beyond the compliance arena, the author also explores why and how corporate architecture contributes to the often atypical decisions that individuals make when acting within a corporate environment. The book draws upon behavioural psychology to answer this question and offers insights into how the often-elusive goal of corporate behavioural change can be achieved.

Table Of Contents

PART I: CONTEXT

1. CAPITALISM'S COMPLIANCE CRISIS
I. Why narrative matters
II. The consequences of creativity: what harm is it really?
III. Recontextualising compliance: from subject to system
IV. Scope of the book
V. Structure of the book
Conclusion

2. CREATIVE COMPLIANCE IN PRACTICE
I. The rise and rise of creative compliance
II. Loopholes in the law: a focus on tax avoidance
III. The (current) limitations of legislation
Conclusion

3. CONSTRUCTING COMPLIANCE: FREEDOM TO CHOOSE?
I. The social construction of (creative) compliance
II. The meaning and influence of norms
III. The homogeneity of corporate norms
IV. The function of norms: Free to choose
Conclusion

4. MOTIVATING COMPLIANCE: FREEDOM TO ACT?
I. Deterrence-based compliance: motivating 'amoral calculators'
II. Legitimacy-based compliance
III. Legitimising creative compliance: dissonance reduction and over-rationalisation
IV: The compliance degeneration cycle
Conclusion

PART II: THE CASE FOR REFORM

5. COMPLIANCE, PREDICTABILITY AND THE MARKET ORDER
I. (Mis)conceptions of the 'liberty tradition'
II. Defining (and constraining) freedom within the classical tradition
III. In defence of the market order
IV. Complex systems and spontaneous order
Conclusion

6. THE (OSTENSIBLE) EQUALITY PARADOX: PRIVILEGE AND OBLIGATION
I. Defining 'equality' before the law
II. Constraining 'lawful' conduct
III. Inequality and legal privilege
Conclusion

PART III: BARRIERS TO REFORM

7. A PERSON WITHOUT PERSONALITY: THE FIDUCIARY LADDER OF CORPORATE 'PERSONHOOD'
I. Separate personality, limited liability and the reification of the corporation
II. Redefining the beneficiary: from 'company' to 'market'
III. The corporate fiduciary ladder
IV. Contrasting other actors
Conclusion

PART IV: REFORM

8. IT IS CALLED CAPITALISM: TOWARDS A NEW MARKET INTEGRITY
I. Responsibility, freedom and the law
II. Radical integrity
Conclusion

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