La sostenibilidad y su integración en la empresa
Sustainability has become an important issue for companies todaydue to concerns about the environmental, social and economic impactof business activity. In the EU, a Proposal for a Directive on CorporateSustainability Due Diligence was adopted by the European Commission, seeking to ensure that compa...
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| Tipo de recurso: | capítulo de libro |
| Fecha de publicación: | 2024 |
| País: | España |
| Institución: | Universidad de Castilla-La Mancha |
| Repositorio: | RUIdeRA. Repositorio Institucional de la UCLM |
| OAI Identifier: | oai:ruidera.uclm.es:10578/40921 |
| Acceso en línea: | https://hdl.handle.net/10578/40921 |
| Access Level: | acceso abierto |
| Palabra clave: | Criterios ESG Diligencia debida Due diligence ESG criteria Modificación estatutaria y pactos parasociales Sostenibilidad Sustainability |
| Sumario: | Sustainability has become an important issue for companies todaydue to concerns about the environmental, social and economic impactof business activity. In the EU, a Proposal for a Directive on CorporateSustainability Due Diligence was adopted by the European Commission, seeking to ensure that companies comply with sustainability standards in their global operations and supply chains. In this context, the integration of sustainability criteria into business management (ESG criteria) will be necessary for large companies, not for SMEs. In this article, we will explore the legal mechanisms available in Spain to incorporate these criteria into the structure of companies, focusing especially on the statutory modification and shareholders’ agreements. |
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