This paper examines the different dimensions of the impact that ESG criteria, as regulated by European Union law, have on undertakings. In particular, it analyses how the European regulatory framework may contribute to an expansion of corporate liability towards third parties, affect the adequacy of corporate organisational arrangements, and shape the relationships between undertakings and the supervisory authorities operating within the individual Member States of the European Union.
Prescrittività dei fattori ESG e le nuove prove per le imprese
gianluca romagnoli
2025
Abstract
This paper examines the different dimensions of the impact that ESG criteria, as regulated by European Union law, have on undertakings. In particular, it analyses how the European regulatory framework may contribute to an expansion of corporate liability towards third parties, affect the adequacy of corporate organisational arrangements, and shape the relationships between undertakings and the supervisory authorities operating within the individual Member States of the European Union.File in questo prodotto:
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