Controle jurídico de políticas públicas de incentivo para empresas socialmente responsáveis

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

Seeks to establish a definition and delimitation of the topic involving the corporate social responsibility in order to make a distinction between this idea and constitutional knwoledge that we have about the social role of companies in an attempt to resolve the confusion among the subjects. The need to clarify the differences lies in the problematic of the State to grant benefits of tax, credit and other types for companies that do not fit as socially responsible. With the intention to building such concept, first should develops a historical narrative about the evolution of the model State, emphasizing the perspective of economic side, making the examination between them and their influence on the interpretation of the law through the Legal Hermeneutics. So, having it will be based on the paradigm of democratic rule of law, with the values discussed and consented to by the society through the process of democracy grounded in Habermasian communicative action in order to establish a concept of socio-economic development which act as a guidance of the performance of State while designing and implementing public policies. Businesses, in turn, that through its accountability must also play its role to society, guiding themselves in the pursuit of socio-economic development to determine the manner of its activity. Since the notion of corporate social responsibility is directly linked to the theme of business ethics, brings up the ethical debate in order to differentiate the so-called ethics of the company s effective strategic action, seen as the driving force of business activity. Therefore, it is observed that in reality the concept of corporate social responsibility is still under construction, leading to doubts and indeterminacies coming from different positions of authors who attempt a rapprochement or even insertion of the scope of civil society. Thus, attempts to allocate the company s role as intermediary in the interaction between civil society and the State, bringing the need for assertiveness standards that bring in its wake social values and guides not only the business activity towards socially responsible act, but also to target and legitimize the granting of benefits to companies where the implementation of public policies of Government.

ASSUNTO(S)

direito empresarial responsabilidade social da empresa desenvolvimento econômico estado de direito corporate social responsability economic development

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