Gobernanza corporativa en la Unión Europea: oportunidades de cambio para un desarrollo sostenible
Abstract
Corporate Social Responsibility strategies are likely to become a fundamental element to place Europe on a sustainable development path. Within this context, corporate governance appears to be one of its pillars, and one of the aspects experiencing greater developments in the last years. Nevertheless, and despite the voluntary approach that the business sector has always advocated for these activities, the European Union is trying to achieve some sort of harmonization in order to avoid uneven situations throughout Member States. The dilemma appears when trying to establish minimum levels above which a company is considered to act on a socially responsible way, as the mere compliance with current regulations should not be accepted as such.
Published online: 15 April 2016
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