Corporate Social Responsibility – Der Kampf um die EU-Richtlinie

Daniel Kinderman

WSI-Mitteilungen, 2015, vol. 68, issue 8, 613-621

Abstract: A new EU Directive represents an important step towards greater corporate accountability: it will require large companies to report on their social, environmental and human rights impacts and the risks their activities pose for third parties. While the circumstances leading to the Directive were favorable, the final text was weakened significantly as a result of opposition from business, German business in particular. This contribution examines the political struggles over the EU’s Non-Financial Reporting Directive and seeks to explain the positions of different countries and interest groups in the negotiations. It identifies domestic regulations as a sufficient but not a necessary condition for support of the Directive. It also suggests that Germany’s particularly fierce resistance is attributable at least in part to the size and influence of Germany’s Mittelstand.

Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.nomos-elibrary.de/10.5771/0342-300X-2015-8-613 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nms:wsimit:10.5771/0342-300x-2015-8-613

Ordering information: This journal article can be ordered from
Nomos Verlagsgesellschaft mbH & Co. KG, Waldseestraße 3-5, 76530 Baden-Baden, Germany
https://www.nomos-sh ... w.aspx?product=30294

DOI: 10.5771/0342-300X-2015-8-613

Access Statistics for this article

More articles in WSI-Mitteilungen from Nomos Verlagsgesellschaft mbH & Co. KG
Bibliographic data for series maintained by Nomos Verlagsgesellschaft mbH & Co. KG ().