Work

Corporate Sustainability Reporting: Shifting From Optional Due Diligence to Mandatory Duty

Year: 2024

Type: article

Abstract: ABSTRACT This paper offers a critical overview of the newly proposed Corporate Sustainability Due Diligence Directive by the European Commission. The aim is to uncover potential opportunities, challenges, gaps, and contradictions, within the directive. We provide insights on how companies can effectively navigate through these issues and leverage upon the directive for more environmentally friendly and ethically sound operations within the global value chain. Ultimately, our aim is to offer researchers, managers, and policymakers a viewpoint on the potential impacts of the new directive on organizations and provide future research directions around responsible corporate conduct across global value chains.

Source: Business Ethics the Environment & Responsibility

DOI: 10.1111/beer.12753

Authors: Emilene Leite, Nikolina Koporcic, Stefan Markovic

Institutions: University of Vaasa, Aalto University, NEOMA Business School

Language: English

Topic: Corporate Law and Human Rights

Subfield: Organizational Behavior and Human Resource Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

Estimated APC paid: $3,450

Funder: Academy of Finland