Dužnosti direktora u održivom korporativnom upravljanju

Milena Mitrović
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Abstract

The author addresses the issue of directors’ duties in the context of sustainable corporate governance. The Proposal for a Directive on Corporate Sustainability Due Diligence provides for an extension of the duties of the director, which implies that the director takes into account sustainability issues, including human rights, climate change and environmental impacts. In this way, the director’s duty of care would be harmonised at EU level, which has not been the case so far due to the existence of different concepts of the director’s duty and the company’s interest in the member states. The Proposal was preceded by a Study on Directors’ Duties and Sustainable Corporate Governance. The Study was heavily criticised. The Study proposes a reform of directors’ duties which, if adopted in its current form, could have far-reaching consequences for corporate governance. The paper also looks at the possible consequences of a change in the director’s duty of care in the way provided for in the Proposal for a Corporate sustainability due diligence directive. Finally, the paper considers whether it is appropriate to harmonise directors’ duties at EU level.
董事在公司治理中的作用
本文探讨了可持续公司治理背景下的董事责任问题。《公司可持续发展尽职调查指令提案》规定了董事职责的延伸,这意味着董事要考虑可持续性问题,包括人权、气候变化和环境影响。通过这种方式,董事的注意义务将在欧盟层面得到协调,迄今为止,由于董事义务和公司利益在成员国存在不同的概念,情况并非如此。在提出建议之前,我们进行了一项关于董事责任与可持续公司管治的研究。这项研究受到了严厉的批评。该研究建议改革董事的职责,如果以目前的形式采用,可能对公司治理产生深远的影响。本文还探讨了以《公司可持续发展尽职调查指令提案》中规定的方式改变董事的注意义务可能产生的后果。最后,本文考虑了在欧盟层面协调董事职责是否合适。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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