EU
European Union
EU documents
- A renewed EU strategy 2011-14 for Corporate Social Responsibility, COM(2011)681
- Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC
- Directive 2014/95/EU of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups
- Action Plan on Human Rights and Democracy (2015-2019)
- Regulation (EU) 2017/821 of the European Parliament and of the Council laying down supply chain due diligence obligations for Union importers of tin, tantalum and tungsten, their ores, and gold originating from conflict-affected and high-risk areas
In 2011, the Commission adopted a renewed strategy on Corporate Social Responsibility (CSR) which combines horizontal approaches with more specific approaches for each sector and policy area in order to foster Corporate Social Responsibility and Responsible Business Conduct. Following its strategy, the Commission published a Staff Working Document (SWD(2019) 143) in march 2019. It provides an overview of the progress made by the Commission and the European External Action Service (EEAS) in the implementation of CSR, RBC, business and human rights.
For further information, please visit: https://responsiblebusinessconduct.eu/