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Brief analysis of the international legal framework of corporate social responsibility

Author

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  • Charlotte Ene

    (Department of Law, Bucharest University of Economic Studies, Romania)

Abstract

This paper focuses on the main international legal documents providing guidance recommendations and principles on corporate social responsibility (CSR), considered it as a sustainability tool. A special attention is paid to the provisions of European Union regarding corporate disclosure of non-financial information and transparency. The nonfinancial information report has to include consultation rights, health and safety environment, social dialogue, fulfilment of the obligation of non-discrimination etc. Despite the fact that it is not necessary a comprehensive report on CSR matters, the outcome would consist in demonstration that the disclosure of information on policies, outcomes and risks will enable companies and their stakeholders to develop a very good strategy of corporate governance policy.

Suggested Citation

  • Charlotte Ene, 2018. "Brief analysis of the international legal framework of corporate social responsibility," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 8(3), pages 690-696, December.
    • Handle: RePEc:asr:journl:v:8:y:2018:i:3:p:690-696
    as

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    File URL: http://www.tribunajuridica.eu/arhiva/An8v3/7.%20Charlotte%20ENE.pdf
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    References listed on IDEAS

    as
    1. Mia Mahmudur Rahim, 2013. "Legal Regulation of Corporate Social Responsibility," CSR, Sustainability, Ethics & Governance, Springer, edition 127, number 978-3-642-40400-9, March.
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    Cited by:

    1. Adriana Florina Popa & Valentin Burca & Daniela Nicoleta Sahlian & Daniela Livia Trasca, 2022. "The Interaction Between Renewable Energy Consumption and the Institutional Framework from a Circular Economy-Based Perspective," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 24(61), pages 648-648, August.

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    More about this item

    Keywords

    international law; corporate social responsibility (CSR); transparency; nonfinancial disclosures; sustainability.;
    All these keywords.

    JEL classification:

    • K13 - Law and Economics - - Basic Areas of Law - - - Tort Law and Product Liability; Forensic Economics
    • K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law

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