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Non-financial reporting, CSR frameworks and groups of undertakings: application and consequences

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The recently adopted Directive on non-financial reporting (Directive 2014/95/EU) and several CSR frameworks are based on the assumption that groups of undertakings adopt, report and implement one group policy. This is a very important but also rather unique approach to groups. This article first shows how the Directive as well as a few CSR frameworks intend to be implemented in groups and next it discusses potential barriers to do so. Even though company law does not always facilitate the adoption, communication and implementation of a group CSR policy, it may not in practice be a problem to do so. However, it is shown that doing so may have unforeseen consequences for the parent undertaking. To avoid them, it is recommended to make adjustments to the implementation of the group policy.
TidsskriftThe Journal of Corporate Law Studies
Sider (fra-til)137-165
Antal sider29
StatusUdgivet - 2017

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