Opublikowane
2023-12-26
Słowa kluczowe
- zrównoważony rozwój korporacyjny,
- staranność,
- odpowiedzialność społeczna przedsiębiorstw,
- raportowanie niefinansowe,
- odpowiedzialność korporacyjna,
- Umowa Stowarzyszeniowa,
- Ukraina
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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