The Covid-19 As Interpretation Instrument for the Content of Corporate Social Responsibility and its Reporting in the EU

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F21%3A10152305" target="_blank" >RIV/26482789:_____/21:10152305 - isvavai.cz</a>

Result on the web

<a href="https://tlq.ilaw.cas.cz/index.php/tlq/article/download/468/472" target="_blank" >https://tlq.ilaw.cas.cz/index.php/tlq/article/download/468/472</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

The Covid-19 As Interpretation Instrument for the Content of Corporate Social Responsibility and its Reporting in the EU

Original language description

For over five decades, the modern concept of sustainability has evolved along with its implication in almost all spheres, including the engagement of businesses via their Corporate Social Responsibility. The EU has joined international UN endeavors and attempts to progress towards the 17 Sustainable Development Goals (&quot;SDGs&quot;). The EU regime for CSR and CSR reporting is a mixture of hard-law, soft-law and policy measures and has predominantly facultative features. Nevertheless, its backbone is Directive 2013/34/EU, especially Art.19a with a rather general wording about which the case law of the Court of Justice of the EU (&quot;CJ EU&quot;) has not yet developed. The organic shaping of the understanding and application of the CSR reporting has been impacted by the COVID-19 pandemic and related crises translated in EU law measures. Arguably, the COVID-19 pandemic is an unprecedented stress test which has brought new light in the interpretation of the scope of CSR to be reported, perhaps it even takes it into a new dimension.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50501 - Law

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

The Lawyer Quarterly

ISSN

1805-8396

e-ISSN

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Volume of the periodical

11

Issue of the periodical within the volume

2/2021

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

18

Pages from-to

305-322

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85113816963