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The EU Framework on ESG

In: Research Handbook on Environmental, Social and Corporate Governance

Author

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  • Erik Lidman

Abstract

This chapter provides an overview of the European Green Deal and the main content of the most important Directives and Regulations that the EU has enacted and that the Commission is currently (up to August 31, 2022) proposing related to it. Section II provides the background of how ESG was integrated into EU law up until the Green Deal in 2019. Section III presents the policy that has been implemented and is to be implemented following the Green Deal, including, the EU Taxonomy, the Sustainable Finance Disclosures Regulation, Corporate sustainability reporting, the European Green Bond Standard, Women on boards, and the 2020 sustainable corporate governance initiative and the proposal for a Corporate Sustainability Due Diligence Directive. Though many of these initiatives have been met by widespread approval, some have also received fairly harsh criticisms. Therefore, the chapter concludes with a few reflections on the political economy of the Green Deal.

Suggested Citation

  • Erik Lidman, 2024. "The EU Framework on ESG," Chapters, in: Thilo Kuntz (ed.), Research Handbook on Environmental, Social and Corporate Governance, chapter 17, pages 378-396, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:21010_17
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    File URL: https://www.elgaronline.com/doi/10.4337/9781802202533.00030
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