A True CSR through Codes of Conduct? The Need for a Source-Based Approach to Find Criteria for Accountability for the Activity of Multinationals

IF 0.4 Q3 LAW

International Community Law Review Pub Date : 2022-03-03 DOI:10.1163/18719732-12341486

Maria del Sagrario Navarro Lérida, Lorena Sales Pallarés

引用次数: 0

Abstract

The work addresses the paradigm shift of Codes of Conduct from non-binding standards to becoming the justification and basis for coercitive rules for the market and business currently in place. By reviewing different examples (such as the case of integrated corporate social responsibility reports, which have become a reporting obligation for non-financial information with high sanctions in cases of non-compliance with the most recent national and EU regulations) we proceed to understand the variation in the role of Codes of Conduct as a source of obligations involving corporate social responsibility.

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通过行为准则实现真正的企业社会责任?需要一种基于资源的方法来为跨国公司的活动寻找问责标准

这项工作涉及行为守则的范式转变，从无约束力的标准转变为目前对市场和企业实施强制性规则的理由和基础。通过回顾不同的例子(例如综合企业社会责任报告的案例，在不遵守最新的国家和欧盟法规的情况下，它已成为非财务信息的报告义务，并受到高度制裁)，我们继续了解行为准则作为涉及企业社会责任的义务来源的作用的变化。

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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来源期刊

International Community Law Review LAW-

CiteScore

1.00

自引率

0.00%

发文量

期刊介绍： The Journal aims to explore the implications of various traditions of international law, as well as more current perceived hegemonic trends for the idea of an international community. The Journal will also look at the ways and means in which the international community uses and adapts international law to deal with new and emerging challenges. Non-state actors , intergovernmental and non-governmental organisations, individuals, peoples, transnational corporations and civil society as a whole - have changed our outlook on contemporary international law. In addition to States and intergovernmental organizations, they now play an important role.