ABSTRACT
The methodology for developing the principles, using case studies of best practice and workshops of interested corporate responsibility professionals, may explain why they do not deal with more systemic issues or views from different cultures. In December 2002, Australian Securities and Investments Commission asked for comments on a discussion paper that suggested it should provide guidelines for financial institutions on how to disclose information on the role of social and environmental issues in decision-making. In October 2002, a United Nations report on mining in the Democratic Republic of Congo packed a political punch, by accusing corporations of exploiting the African country's mineral wealth in tandem with criminals. The political bottom line of business is a complex one, but one thing is certain—it will have to be addressed by practitioners and researchers in field. The substantive justice may only be located in the countries where sued corporations have assets, makes the Alien Tort Claims Act in the United States particularly important.
