企业可持续发展报告:从选择性尽职调查到强制性责任的转变

IF 4.2 2区 哲学 Q2 BUSINESS
Emilene Leite, Nikolina Koporcic, Stefan Markovic
{"title":"企业可持续发展报告:从选择性尽职调查到强制性责任的转变","authors":"Emilene Leite,&nbsp;Nikolina Koporcic,&nbsp;Stefan Markovic","doi":"10.1111/beer.12753","DOIUrl":null,"url":null,"abstract":"<p>This paper offers a critical overview of the newly proposed Corporate Sustainability Due Diligence Directive by the European Commission. The aim is to uncover potential opportunities, challenges, gaps, and contradictions, within the directive. We provide insights on how companies can effectively navigate through these issues and leverage upon the directive for more environmentally friendly and ethically sound operations within the global value chain. Ultimately, our aim is to offer researchers, managers, and policymakers a viewpoint on the potential impacts of the new directive on organizations and provide future research directions around responsible corporate conduct across global value chains.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 4","pages":"2048-2055"},"PeriodicalIF":4.2000,"publicationDate":"2024-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12753","citationCount":"0","resultStr":"{\"title\":\"Corporate Sustainability Reporting: Shifting From Optional Due Diligence to Mandatory Duty\",\"authors\":\"Emilene Leite,&nbsp;Nikolina Koporcic,&nbsp;Stefan Markovic\",\"doi\":\"10.1111/beer.12753\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>This paper offers a critical overview of the newly proposed Corporate Sustainability Due Diligence Directive by the European Commission. The aim is to uncover potential opportunities, challenges, gaps, and contradictions, within the directive. We provide insights on how companies can effectively navigate through these issues and leverage upon the directive for more environmentally friendly and ethically sound operations within the global value chain. Ultimately, our aim is to offer researchers, managers, and policymakers a viewpoint on the potential impacts of the new directive on organizations and provide future research directions around responsible corporate conduct across global value chains.</p>\",\"PeriodicalId\":29886,\"journal\":{\"name\":\"Business Ethics the Environment & Responsibility\",\"volume\":\"34 4\",\"pages\":\"2048-2055\"},\"PeriodicalIF\":4.2000,\"publicationDate\":\"2024-10-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12753\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Business Ethics the Environment & Responsibility\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/beer.12753\",\"RegionNum\":2,\"RegionCategory\":\"哲学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Business Ethics the Environment & Responsibility","FirstCategoryId":"96","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/beer.12753","RegionNum":2,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0

摘要

本文对欧盟委员会新提出的企业可持续发展尽职调查指令进行了批判性概述。其目的是发现指令内潜在的机遇、挑战、差距和矛盾。我们就企业如何有效应对这些问题,并利用该指令在全球价值链中开展更环保、更合乎道德的运营提供了见解。最终,我们的目标是为研究人员、管理人员和政策制定者提供关于新指令对组织的潜在影响的观点,并为全球价值链中负责任的企业行为提供未来的研究方向。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate Sustainability Reporting: Shifting From Optional Due Diligence to Mandatory Duty

This paper offers a critical overview of the newly proposed Corporate Sustainability Due Diligence Directive by the European Commission. The aim is to uncover potential opportunities, challenges, gaps, and contradictions, within the directive. We provide insights on how companies can effectively navigate through these issues and leverage upon the directive for more environmentally friendly and ethically sound operations within the global value chain. Ultimately, our aim is to offer researchers, managers, and policymakers a viewpoint on the potential impacts of the new directive on organizations and provide future research directions around responsible corporate conduct across global value chains.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
5.20
自引率
19.00%
发文量
86
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信