Kecskés, András and Halász, Vendel (2025) Sustainability requirements in European Union corporate governance. HUNGARIAN JOURNAL OF LEGAL STUDIES, 65 (3). pp. 283-304. ISSN 2498-5473
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Abstract
The Article focuses on the relevance of corporate governance in sustainable business conduct. First, it introduces the recent developments of European Union company law in the field of non-financial and sustainability reporting. Then the Article examines in detail how sustainability issues have been incorporated into the corporate governance codes of various EU Member States. As shareholder primacy viewpoint can be identified as a significant impediment to sustainable business, the Article highlights the more stakeholder-oriented approaches of corporate governance codes as favourable solutions. In its Conclusions the Article states that there is a significant progress in the examined codes regarding their emphasis on sustainability. It also summarizes the applied sustainability-related corporate governance standards and outlines a set of rules which may function as common best practice.
Item Type: | Article |
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Uncontrolled Keywords: | sustainability, corporate governance codes, non-financial and sustainability reporting, stakeholder theory, EU company law |
Subjects: | J Political Science / politológia > JN Political institutions (Europe) / politikai intézmények, államigazgatás, Európa |
SWORD Depositor: | MTMT SWORD |
Depositing User: | MTMT SWORD |
Date Deposited: | 19 May 2025 07:45 |
Last Modified: | 19 May 2025 07:45 |
URI: | https://real.mtak.hu/id/eprint/219071 |
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