L’émergence d’un paradigme européen en matière de régulation des activités transnationales

Florian Favreau and Marine Bastiège ()
Additional contact information
Florian Favreau: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Marine Bastiège: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School

Post-Print from HAL

Abstract: The European Union (EU) considers that the activities of transnational companies should be more strongly regulated. Many regulations regarding transnational activities already exist. How does the regulation proposed by the EU differ from other forms of regulation proposed by transnational bodies or by other states or public bodies? Based on European law, and not on managerial standards, the vision promoted by EFRAG at the request of the Commission aims at more complete environmental protection. Biodiversity is notably taken into account. More generally, the principle of double materiality is also put forward, leading to a more important consideration of other stakeholders, and not only investors. EFRAG's proposal illustrates the emergence of a European paradigm distinct from the one promoted by the IFRS Foundation. The governance model proposed by EFRAG will certainly be a source of tension with member states.

Keywords: Pacte vert; Principes directeurs des Nations unis; Secteur extractif; Normes; EFRAG; Droits humains; Droit transnational (search for similar items in EconPapers)
Date: 2023-01-03
References: Add references at CitEc
Citations:

Published in Politiques et Management public, 2023, 39 (4), pp.633-640. ⟨10.3166/pmp.39.2022.0037⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:hal:journl:hal-05551900

DOI: 10.3166/pmp.39.2022.0037

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().