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Directive

About: Directive is a research topic. Over the lifetime, 5695 publications have been published within this topic receiving 56084 citations.


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Journal ArticleDOI
TL;DR: In this article, the introduction of mandatory non-financial reporting for large companies heralds in a regulatory approach focusing on sustainability disclosures, however, given the considerable discretion afforded to companies in relation to the form of such disclosures, it remains to be seen how effective such disclosures will prove in practice in terms of achieving consistent transparency and sustainability gains.
Abstract: For a long time the EU viewed corporate social responsibility as voluntary in nature. However, a policy focus on sustainability as a long-term driver of the social market economy within Europe has coincided with a shift in regulatory approach concerning corporate social responsibility. The introduction by the Non-Financial Reporting Directive of mandatory non-financial reporting for large companies heralds in a regulatory approach focusing on sustainability disclosures. However, given the considerable discretion afforded to companies in relation to the form of such disclosures, it remains to be seen how effective such disclosures will prove in practice in terms of achieving consistent transparency and sustainability gains.

16 citations

Journal ArticleDOI
TL;DR: In this paper, the European Parliament has adopted a Directive on alternative dispute resolution (ADR) which sets out minimum requirements for ADR entities throughout the European Union (EU) from a law and economics point of view, law enforcement is crucial to induce compliance.
Abstract: The European legislator has adopted a Directive on alternative dispute resolution (ADR) which sets out minimum requirements for ADR entities throughout the European Union (EU). From a law and economics point of view, law enforcement is crucial to induce compliance. ADR can be viewed as a means of strengthening consumer law enforcement, leading to compliance at lower costs. Certain conditions, however, have to be fulfilled to exploit the benefits of an ADR mechanism successfully. The goal of this paper is to look into these conditions more specifically and critically assess the ADR Directive in light of these requirements. It is divided into a theoretical section and the analysis of the EU Directive. The main concern results to be the fact that ADR boards with very strong links to traders are allowed under the Directive. When looking at the composition of the bodies, a complicated compromise was enacted that is able to impede the working of such ADR bodies. Given that the Directive aims at minimum harmonization, Member States have the opportunity to provide for a better design in their respective countries responding to this main concern and other critical points identified in the paper.

16 citations

Journal ArticleDOI
TL;DR: In this article , the authors focus on the EU automotive sector and investigate the barriers and drivers for increasing the uptake of recycled plastics embedded in new vehicles put on the European market, while identifying and explaining specific drivers and barriers to recycling.

16 citations

Journal ArticleDOI
TL;DR: In this article, the authors consider the implementation of the Canadian federal provision for strategic environmental assessment, the 1990 Directive for Policy and Program Proposals, with regard to legislative proposals.

16 citations


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Performance
Metrics
No. of papers in the topic in previous years
YearPapers
2023836
20221,824
2021129
2020188
2019245
2018280