You can't equate a fiduciary duty with a moral obligation. It is legal for a firm to outsource manufacturing to a sweatshop in a country with lax child labour l

You can't equate a fiduciary duty with a moral obligation. It is legal for a firm to outsource manufacturing to a sweatshop in a country with lax child labour laws, but I don't think many people would argue that it's moral to do so. The law is not the arbiter of morality. But I do agree that the solution is to fix the tax code. And to implement better international tax treaties.