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

Emilene Leite; Nikolina Koporcic; Stefan Markovic

doi:10.1111/beer.12753

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

Emilene Leite, Nikolina Koporcic^*, Stefan Markovic

^*Corresponding author for this work

Department of Marketing

Research output: Contribution to journal › Article › Scientific › peer-review

Abstract

This paper offers a critical overview of the newly proposed Corporate Sustainability Reporting 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.

Original language	English
Pages (from-to)	1-8
Journal	Business Ethics, the Environment and Responsibility
DOIs	https://doi.org/10.1111/beer.12753
Publication status	E-pub ahead of print - 20 Oct 2024
MoE publication type	A1 Journal article-refereed

Keywords

CSDDD proposal
due diligence
global value chains
human rights

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

10.1111/beer.12753Licence: CC BY

Cite this

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title = "Corporate Sustainability Reporting: Shifting From Optional Due Diligence to Mandatory Duty",

abstract = "This paper offers a critical overview of the newly proposed Corporate Sustainability Reporting 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.",

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AU - Koporcic, Nikolina

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KW - human rights

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ER -

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

Abstract

Keywords

UN SDGs

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

Abstract

Keywords

UN SDGs

Access to Document

Other files and links

Fingerprint

Projects

RCF/Koporcic/Interactive Network Branding

Cite this