Saggi e contributi scientifici

La sfida della sostenibilità delle imprese tra nuovi modelli normativi e approcci regolatori in chiave comparatistica


Abstract


In a global context in which environmental issues, the social responsibility of companies and individuals and the ethical management of resources have become essential elements of the sustainability debate, adopting an approach that implements and contributes to the well-being of the planet is a prerequisite for achieving progress. Among the main players involved in the sustainable paradigm are companies, which are increasingly affected by the demands of the market, regulations and recommendations of global and state organisations, focused on combating climate change through the adoption of an ESG strategy. At their side are the legislators and judicial bodies of the individual states, which are ensuring that the goals set by the UN Agenda 2030 and the European Green Deal are reached as soon as possible. However, while France has decided to adopt a preventive approach, entrusting the judiciary with the competence to express an opinion on corporate compliance, the Italian judge is only given the task of assessing possible offences and possible violations already committed. On the contrary, while in the other side of the Alps any violation of the rules on new sustainability reporting is already severely sanctioned, the Italian legislator has chosen a more cautious and wait-and-see attitude.

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I contenuti redazionali di questo sito sono distribuiti con una licenza Creative Commons, Attribuzione - Condividi allo stesso modo 3.0 Italia (CC BY-SA 3.0 IT) eccetto dove diversamente specificato. Diretta da G. Terracciano, G. Mazzei, J. Espartero Casado. Direttore Responsabile: G. Caputi. Redazione: C. Rizzo. Iscritta al N. 16/2009 del Reg. stampa del Tribunale di Roma - ISSN 2036-7821