The Five Levels of CSR Compliance: The Resiliency of Corporate Liability under the Alien Tort Statute and the Case for a Counterattack Strategy in Compliance Theory

Abstract

Multinational corporations confront a brave new world of compliance that extends far beyond a company's commercial goals and onto terrain that can deeply impact its survival and prosperity. The rules of the game have changed over the last two decades as the primary elements of corporate social responsibility (CSR) human rights, environment, labor, and anti-corruption priorities advanced in the halls of government, in the rule-making of international institutions, in courtrooms, and in a growing number of board rooms. We argue in this article that the stakes are simply too high for any corporate manager or director to deny or seek to evade CSR and this new regime of compliance. The business case for CSR will become increasingly dependent upon a sophisticated, multi-layered regime of compliance. The ultimate goal should be to make social and human rights issues an integral part of a