Performance Measurements in Compliance with Corporate Social Responsibility Obligations

Lukas Heckendorn Urscheler

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Chapter 14 Performance Measurements in Compliance with Corporate Social Responsibility Obligations

于Comparative Legal Metrics

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Lukas Heckendorn Urscheler

Lukas Heckendorn Urscheler
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类型:: 章节

Page Range:: 284–304

DOI:: https://doi.org/10.1163/9789004680944_015

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Abstract

Corporate Social Responsibility (CSR) developed as a response by corporations to popular dissatisfaction and public regulatory pressure. Originally a managerial and ethical concept, it became part of a legal discussion in the end of the 20th and beginning of the 21st century. In this debate, CSR has for a long time been understood as a voluntary concept, but in recent times a shift is noticeable in the growing number of regulatory instruments that aim to measure CSR on the international, regional and national level. At the international level, the Human Rights Council endorsed the Guiding Principles on Business and Human Rights in 2011 and the OECD revised their Guidelines for Multinational Enterprises. At the regional level, the European Union adopted the Non-financial reporting Directive (2014/95/EU), and, at the national level in Europe, several states introduced reporting or due diligence requirements. For a variety of reasons, the normative force of the obligations imposed on corporations varies, ranging from mere recommendations to mandatory obligations, with many variations (such as soft law or ‘comply or explain’ duties) in between. Also, enforcement mechanisms differ. Not surprisingly, therefore, there is a debate within the academic and political discourse on the efficiency of those obligations. The chapter analyses the role performance measurements play in the context of CSR monitoring.

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Comparative Legal Metrics

Quantification of Performances as Regulatory Technique

丛编： Comparative Law in Global Perspective, 卷： 5

ISBN:: 9789004680944

出版社:: Brill | Nijhoff

印刷出版日期:: 18 Jul 2023

Subjects
- International Law

Front Matter

Part 1 Justice and Education

Part 2 National Policy Making

Part 3 Transnational and International Market-Related Activities

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Chapter 14 Performance Measurements in Compliance with Corporate Social Responsibility Obligations

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Comparative Legal Metrics

Quantification of Performances as Regulatory Technique

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