Corporate social responsibility (CSR) and its implementation into EU Company law

Building on both European Union (EU) law and chosen Member States’ legislation, this study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee aims at understanding to what extent Member States are supporting the development and the implementation of CSR strategies in the business community, with particular focus on due diligence requirements. It also attempts at providing some recommendations aimed at possibility developing a comprehensive and structured approach to CSR for the whole of the EU.