Die Bedeutung von „corporate social responsibility“ (CSR) für den EU-Umweltrechtsvollzug
CSR plays an important role in EU environmental policy, constituting a fundamental element in the transition towards a sustainable economy. As EU environmental legislation turns out to be ineffective without proper implementation on a national level, CSR has gained importance as a synergetic complement to the Commission’s compliance assurance concept and as an alternative governance approach.
According to the Commission's CSR strategy, CSR measures are to be promoted through a combination of informal political initiatives and binding legal acts.While the strengthening of CSR through legal obligations may appear advantageous in theory, the EU is struggling with the design of CSRpromoting legalactsas e.g. theCorporateSustainabilityReportingDirective (EU) 2022/2464.Actually, theEU-Authorities are facing significant challenges balancing entrepreneurial flexibility required forCSR and legally binding requirements in order to promote CSR effectively.
| Copyright: | © Lexxion Verlagsgesellschaft mbH | |
| Quelle: | Eurup 01/2025 (Februar 2025) | |
| Seiten: | 11 | |
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