The article firstly aims at analyzing the recent legal and practical developments in the field of corporate social responsibility, having particular regard to the related impacts on the role of companies' directors and corporate governance structures in general. The above overview covers the main progress in the matters of diversity, disclosure of non-financial information, as well as the recent Business Round Table Statement on the Purpose of the Company and the new Italian Code of Conduct for listed companies, approved by "Borsa Italiana" in January 2020. Further to the examination of those CSR rules with immediate impact on the functioning and organization of the companies, the article would try to outline the most significant changes that a "socially responsible behaviour" could produce on shareholders' interests, directors' role and duties as well as on both the stakeholders' position and the claims to be potentially raised by the same against the companies' directors.
Governo dell’impresa e comportamenti socialmente responsabili: verso un diritto societario della corporate social responsibility?
STANZIONE D
2022-01-01
Abstract
The article firstly aims at analyzing the recent legal and practical developments in the field of corporate social responsibility, having particular regard to the related impacts on the role of companies' directors and corporate governance structures in general. The above overview covers the main progress in the matters of diversity, disclosure of non-financial information, as well as the recent Business Round Table Statement on the Purpose of the Company and the new Italian Code of Conduct for listed companies, approved by "Borsa Italiana" in January 2020. Further to the examination of those CSR rules with immediate impact on the functioning and organization of the companies, the article would try to outline the most significant changes that a "socially responsible behaviour" could produce on shareholders' interests, directors' role and duties as well as on both the stakeholders' position and the claims to be potentially raised by the same against the companies' directors.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.