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2021 | 11 | 2 | 305-322

Article title

The Covid-19 as interpretation instrument for the content of corporate social responsibility and its reporting in the EU?

Content

Title variants

Languages of publication

EN

Abstracts

EN
For over five decades, the modern concept of sustainability has evolved along with its implication in almost all spheres, including the engagement of businesses via their Corporate Social Responsibility. The EU has joined international UN endeavors and attempts to progress towards the 17 Sustainable Development Goals (“SDGs”). The EU regime for CSR and CSR reporting is a mixture of hard-law, soft-law and policy measures and has predominantly facultative features. Nevertheless, its backbone is Directive 2013/34/EU, especially Art.19a with a rather general wording about which the case law of the Court of Justice of the EU (“CJ EU”) has not yet developed. The organic shaping of the understanding and application of the CSR reporting has been impacted by the COVID-19 pandemic and related crises translated in EU law measures. Arguably, the COVID-19 pandemic is an unprecedented stress test which has brought new light in the interpretation of the scope of CSR to be reported, perhaps it even takes it into a new dimension.

Year

Volume

11

Issue

2

Pages

305-322

Physical description

Document type

ARTICLE

Contributors

References

Document Type

Publication order reference

Identifiers

YADDA identifier

bwmeta1.element.16f1711f-868f-41a9-8a80-a6d0c3fe00be
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