Bringing the State Back in? US and UK Government Regulation of Corporate Social Responsibility (CSR) in International Business

Government regulation of international CSR in home country firms is a surprising empirical development that existing theories cannot adequately explain.  Theories focus on government regulation of CSR in firms inside their home country, or they examine CSR as private regulation to fill a governance void either at home or abroad. This article explores UK and US government regulation of international CSR activities of home country firms.  Focusing on tax transparency in extractive firms and on labor rights in apparel firms, this article asks if government international CSR programs reflect the regulatory traditions and policy motivations of the home country government or if they reflect international business needs of home country firms? While US and UK government regulations increasingly converge in order to reduce the cost of different regulatory demands for multinationals, distinctly national approaches continue to shape the regulatory landscape.