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ESG Communication and Manager Liability

Michael Neumann () and Jörg Forthmann ()

Chapter Chapter 6 in ESG Reporting in Corporate Communication, 2024, pp 45-58 from Springer

Abstract: Abstract ESG communication must explain, but it must not invent. Otherwise, top managers and supervisory boards face liability and criminal proceedings. A European legal liability obligation for top managers to consider sustainability in their decisions could profoundly change liability and communication.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-658-45738-9_6

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DOI: 10.1007/978-3-658-45738-9_6

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