Corporate Social Responsibility - Identifying What Initiatives and Instruments at EU Level Could Enhance Legal Certainty in the Field of Corporate Social Responsibility

After an analysis of the applicable law, it appears that the ‘Corporate Social Responsibility’ (CSR) approach as it is developing in the European Union calls for proposals for modifying substantive law. In addition to the existing texts, it may also be asked whether a law on CSR might not be enacted in order to protect corporate values and secure new markets relating to the emergence of the sustainable business. Once these values, supported by CSR law, are adopted by a corporate governance system, CSR may even allow the creation of a new type of intangible asset.