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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

The Lawyer Quarterly

ISSN

1805-8396

e-ISSN

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Svazek periodika

11

Číslo periodika v rámci svazku

2/2021

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

18

Strana od-do

305-322

Kód UT WoS článku

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EID výsledku v databázi Scopus

2-s2.0-85113816963