The EU As Potential Norm Creator for Sustainable Corporate Croups
In Beate Sjåfjell and Christopher M. Bruner (eds), Cambridge Handbook of Corporate Law, Corporate Governance and Sustainability (Cambridge University Press, Forthcoming).
Posted: 22 Aug 2019
Date Written: May 6, 2019
The chapter examines the merits of current and proposed EU regulation in the area of corporate sustainability with a particular emphasis on corporate groups. It provides an overview of the EU approach to corporate sustainability and its perception of sustainability as a legal concept, and then considers the importance of corporate groups in the global market and the inherent challenge of regulating cross-border activity. Building on a heterogeneous perception of groups, the chapter examines the current state of EU sustainability initiatives for corporate groups, and considers the extent to which the EU has managed to harness its influence to steer corporate groups onto a sustainable pathway.
Keywords: corporate groups, sustainable finance, EU law, Shareholders’ Rights Directive, non-financial reporting
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