The concept of shareholders’ duties: Keeping a grasp on a paradigm shift

Abstract:

It has been observed that a paradigm shift is taking place, from discussing shareholders’ relationship to companies in terms of rights, towards including their duties. This article provides a terminological foothold for the emerging discussion on shareholders’ duties, by analysing the concept of duty, and how it applies to shareholders.

By application of moral philosophical theories, the concept of shareholders’ duties is subjected to classification which provides a framework for further discourse. Thereby, this article provides not only guidelines to what should be considered a shareholder’s duty, but furthermore what should be kept out of that group.

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