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Profits Without Prosperity: Questioning The Morality Of Share Buybacks




Teesta Itilekha, O.P. Jindal Global University


ABSTRACT


Share buybacks, also known as share repurchases, are a highly common tactic employed by companies to increase earnings per share and thereby increase shareholder value. Although this practice of buying back one's own shares is legally permissible, prioritising profit over Corporate Social Responsibility has raised questions about its ethical implications. This study examines the benefits of share buybacks including signalling market confidence, stabilising stock prices, and maximising surplus cash flow as well as their drawbacks, including the perception of market manipulation and the hindrance of long-term investment in sustainability and employee welfare. This study finds that the practice can create an illusion of growth that ultimately undermines certain stakeholders' value. The conclusion drawn is that businesses should focus on efficiency in profit maximisation, with due consideration for long-term investment in technology, innovation, and skill. Profit maximisation is essential for business growth, but it should not come at the cost of incurring liabilities. The ultimate goal of a business is prosperity, but it is not the only one. In the real world, financial success and growth often go hand in hand with welfare, long-term goals, sustainability, and Corporate Social Responsibility. Profits without prosperity are meaningless without addressing the well-being of the socio- economic society.


Keywords: Buyback of Shares; Share Repurchase; Profit Maximisation; Market Manipulation; Corporate Social Responsibility; Corporate Governance.



Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

 

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The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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