May 13, 2024European Business Organization Law ReviewOpen Access

The Introduction of Mandatory Corporate Sustainability Reporting in the EU and the Question of Enforcement

View Full Paper

Ask AI

Bookmark

Directive (EU) 2022/2464 establishes mandatory sustainability reporting across European undertakings, formalizing corporate social responsibility within EU regulatory frameworks.
The directive mandates uniform reporting standards alongside mandatory external assurance, whereas public enforcement depends primarily on existing member state mechanisms.
Private litigation remains largely restricted to shareholders under the rules, preventing civil society and consumers from directly enforcing corporate sustainability reporting.

Discussion

No takes yet. Share an insight, caveat, or question.

Implication

Legal analysis uncovers enforcement limitations in European Union undertakings, highlighting that civil society actors cannot directly challenge sustainability reporting breaches.

Cite This Study

Tania Pantazi (2024) studied this question.

synapsesocial.com/papers/68e6a4e8b6db643587628144 https://doi.org/10.1007/s40804-024-00320-x

View Full Paper

Ask AI

Bookmark

Implication

Legal analysis uncovers enforcement limitations in European Union undertakings, highlighting that civil society actors cannot directly challenge sustainability reporting breaches.

The Introduction of Mandatory Corporate Sustainability Reporting in the EU and the Question of Enforcement

Key Points

Discussion

Implication

Cite This Study

The Introduction of Mandatory Corporate Sustainability Reporting in the EU and the Question of Enforcement

Key Points

Discussion

Implication

Cite This Study

Keep reading

Keep reading