The new corporate reporting obligations regarding sustainability in the European Union: directive (eu) 2022/2464 and the nature of its standards
Abstract
In this work, we start from the confluence of Private and Public International Law in the “International Law of International Investments”, within the framework of which the discussion of the social responsibility of multinational enterprises historically occurred, to identify the rules on disclosure of non-financial information since the beginning of regulatory debates at a global level. We propose to address corporate reporting obligations regarding sustainability for companies in the European Union based on EU Directive 2022/2464 and the analysis of the nature of its regulations. To do this, first, the regulation is contextualized within the framework of the initiatives on corporate social responsibility and responsible business conduct developed in the European Union; secondly, Directive 2014/95 on Non-financial Information and Diversity Information is studied; thirdly, the new Directive 2022/2464 is addressed in terms of contributions and shortcomings; to fourthly carry out a comprehensive analysis about the nature of the norms under the categories of imperative and uniform law.
Received: 05 February 2024
Accepted: 23 February 2024
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