Trajnostni skrbni pregled kot pravno orodje korporativne družbene odgovornosti

slovenian

2023

volume 49, issue 6/7

Lexpera d. o. o.
(Obvezni izvod spletne publikacije)

The international community, especially the European Union, promotes corporate social responsibility, or responsible business conduct, primarily with the goal of implementing sustainable development (the so-called green transition) and respecting human rights in the economy. Corporate social responsibility is thus taking timid steps, but steadily making its way to the forefront of legal regulation. Legal measures in different countries and sectors related to this are very diverse and varied, therefore creating unequal conditions on the EU market and the global market. The reason is the differences in the awareness and responsibility of corporate leaders and politicians regarding issues of sustainable development, environmental and climate topics, and respect for human rights, especially labour rights. The latest proposal for the Corporate Sustainability Due Diligence Directive (CSDDD) is extremely important for the legal regulation of corporate social responsibility: it introduces the duties of sustainable due diligence of companies, i.e. the duties of commercial companies (also from third countries) to define the actual and potential negative impacts of company operations on the environment and human rights, and the duty to prevent and eliminate them (also in business chains). The purpose of the Directive is also to extend the directors' due diligence from acting in the interest of the company also to the consideration of risks regarding sustainable development and human rights, and in this regard to sharpen corporate directors' liability. An important shift brought about by the proposal for the Directive is that corporate social responsibility is tackled with legal tools, i.e. by encroaching on corporate law, especially in the area of due diligence of directors and companies' liability (for damages). At the level of companies, the awareness of the importance of the effects of business operations on the environment and society has been growing in the recent period, but the voluntary approach to corporate social responsibility without legal sanctions has not brought significant and steady changes. A harmonised legal framework of corporate social responsibility at the EU level is necessary, as it will enable greater legal certainty and equal competitive conditions between companies, as well as uniform regulation of the responsibility of companies and management for the negative impacts of their activities on the environment and for violations of the economic and social rights of employees. Better awareness of companies and stakeholders about the negative impacts of companies on the environment and human rights can significantly contribute to better risk management in this area. Long-term key changes in respect of the requirements of sustainable development and better protection of human rights and the environment, more sustainable investments and the general improvement of practices that support sustainability can only be ensured by binding and uniform corporate law rules regarding the due diligence of management and the liability for damages of companies for sustainable development.

09.05.2024