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Corporate social responsibility (CSR) and its implementation into EU Company law

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Summary

This Study aims at providing an overview of national CSR policies and legislations within selected Member States (France, Germany, Italy, the Netherland, Poland and Spain), and an assessment of how these Member States have implemented European Union (EU)’s legislation and resolutions on CSR. The Study, therefore, aims at understanding to what extent Member States support the development and implementation of CSR strategies in the business community, whether CSR strategies are mandatory or voluntary and what enforcement mechanisms are foreseen.

Issuer

EU

Year

2020

Region

International

Issuer (type)

European Parliament (Regional)

Instrument type

Study

Disclosure instrument

No

Geographical scope

Regional

Mandatory or voluntary

Voluntary

Text analysis

    • Very High 1.56%
    • Low 0.05%
    • E focus: climate change, emissions, energy, environment, ghg emissions, pollution, renewable energy, restoration, soil, sustainable finance, waste, water, water quality, biodiversity
    • S focus: collective bargaining, compensation, discrimination, diversity, fair trade, forced labour, gender equality, human capital, human right, human rights, value creation, children
    • G focus: animal welfare, audit, bribery, corruption, financial report, financial reporting, internal control, money laundering, responsible investment, risk management, accountability
    • Agriculture, Arts, Construction, Finance, Management, Manufacturing, Professional services, Public administration, Retail trade