Corporate Governance On Sustainability In The Eu

As part of the European Union’s transition to a climate-neutral and green economy in line with the European Green Deal, the directions of action considered are related to the improvement of corporate governance practices to better integrate risk management and mitigation processes of human rights and environmental risks and impacts, including those stemming from value chains, into corporate strategies; the avoidance of fragmentation of due diligence requirements in the single market and creation of legal certainty for businesses and stakeholders as regards expected behaviour and liability; the increment of corporate accountability for adverse impacts, and insurance of the coherence for companies regarding obligations under existing and proposed EU initiatives on responsible business conduct. This paper analyses the measures proposed at the EU level in order to achieve sustainability objectives by focusing on the business processes of the companies.