Nr 2(228) (2023)
Artykuły

Corporate sustainability in Ukraine: Challenges of European integration

[Zrównoważony rozwój korporacyjny w Ukrainie. Wyzwania integracji europejskiej]

Valeriia Poiedynok
Taras Shevchenko National University of Kyiv

Opublikowane 2024-03-26

Słowa kluczowe

  • zrównoważony rozwój korporacyjny,
  • staranność,
  • odpowiedzialność społeczna przedsiębiorstw,
  • raportowanie niefinansowe,
  • odpowiedzialność korporacyjna,
  • Umowa Stowarzyszeniowa,
  • Ukraina

Jak cytować

Poiedynok, V. (2024). Corporate sustainability in Ukraine: Challenges of European integration: [Zrównoważony rozwój korporacyjny w Ukrainie. Wyzwania integracji europejskiej]. Studia Prawnicze / The Legal Studies, (2(228), 9–29. https://doi.org/10.37232/sp.2023h

Abstrakt

Artykuł analizuje projekt unijnej dyrektywy dotyczącej obowiązkowej staranności korporacyjnej w zakresie zrównoważonego rozwoju oraz jej znaczenie dla Ukrainy jako kraju aspirującego do członkostwa w UE. W artykule eksploruję koncepcję zrównoważonego rozwoju korporacyjnego i jego relacje z odpowiedzialnością społeczną przedsiębiorstw, zobowiązaniami Ukrainy wynikającymi z Umowy Stowarzyszeniowej z UE w dziedzinie CSR oraz niezbyt udaną próbę wprowadzenia raportowania niefinansowego. Analiza przechodzi następnie do omówienia proponowanej dyrektywy, podkreślając jej odejście od dobrowolnych praktyk CSR na rzecz normatywnych standardów korporacyjnych. Wnikam w problematyczne aspekty tej propozycji, kategoryzując je na: a) ogólne wyzwania dotyczące każdego państwa wdrażającego dyrektywę oraz b) wyzwania specyficzne dla Ukrainy.

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