CORPORATE GOVERNANCE ON SUSTAINABILITY IN THE EU
Autor (i): Getuța David (Roșoga-David
JEL: M48, O16, Q01
Cuvinte cheie: sustainable development, companies, corporate governance, environmental risks, business conduc.
Abstract:
As part of the European Union’s transition to a climate-neutral and green economy in line with the
European Green Deal, the directions of action considered are related to the improvement of corporate
governance practices to better integrate risk management and mitigation processes of human rights and
environmental risks and impacts, including those stemming from value chains, into corporate strategies; the
avoidance of fragmentation of due diligence requirements in the single market and creation of legal certainty
for businesses and stakeholders as regards expected behaviour and liability; the increment
of corporate accountability for adverse impacts, and insurance of the coherence for companies regarding
obligations under existing and proposed EU initiatives on responsible business conduct.
This paper analyses the measures proposed at the EU level in order to achieve sustainability objectives
by focusing on the business processes of the companies.
As part of the European Union’s transition to a climate-neutral and green economy in line with the
European Green Deal, the directions of action considered are related to the improvement of corporate
governance practices to better integrate risk management and mitigation processes of human rights and
environmental risks and impacts, including those stemming from value chains, into corporate strategies; the
avoidance of fragmentation of due diligence requirements in the single market and creation of legal certainty
for businesses and stakeholders as regards expected behaviour and liability; the increment
of corporate accountability for adverse impacts, and insurance of the coherence for companies regarding
obligations under existing and proposed EU initiatives on responsible business conduct.
This paper analyses the measures proposed at the EU level in order to achieve sustainability objectives
by focusing on the business processes of the companies.
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