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Brief analysis of the international legal framework of corporate social responsibility

Charlotte Ene ()
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Charlotte Ene: Department of Law, Bucharest University of Economic Studies, Romania

Juridical Tribune (Tribuna Juridica), 2018, vol. 8, issue 3, 690-696

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.

Keywords: international law; corporate social responsibility (CSR); transparency; nonfinancial disclosures; sustainability. (search for similar items in EconPapers)
JEL-codes: K13 K23 (search for similar items in EconPapers)
Date: 2018
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Handle: RePEc:asr:journl:v:8:y:2018:i:3:p:690-696