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.
2025
Le imprese alla prova della sostenibilità
978-88-495-5948-4
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11577/3584358
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