{"title":"公司宗旨与法律。目的驱动型公司法律框架的新趋势——欧洲方式","authors":"Livia Ventura","doi":"10.1111/emre.12627","DOIUrl":null,"url":null,"abstract":"The debate on corporate governance of business companies and the discussions on the concept of corporate purpose intensified. Looking at the role of law in ensuring that businesses profit from creating benefits and not from creating detriments, it is worth distinguishing between interventions designed to incentivise the former (e.g., mandatory rules on sustainability disclosure or new dual-purpose companies) and disincentivise the latter (tort or recent supply chain due diligence laws). Nevertheless, the existence of a grey area for activities that do not materialise in tort, or the violation of other mandatory rules cannot be denied and is probably where the reconceptualisation of fiduciary duties can mediate. New legal trends in these areas are mapped with a special focus on the European context and some comparative law considerations with respect to the United Kingdom and the United States. Finally, a suggestion for the future of European harmonisation on dual-purpose companies will be offered.","PeriodicalId":47372,"journal":{"name":"European Management Review","volume":null,"pages":null},"PeriodicalIF":3.4000,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Corporate purposes and the law. New trends in legal frameworks for purpose-driven companies—The European way(s)\",\"authors\":\"Livia Ventura\",\"doi\":\"10.1111/emre.12627\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The debate on corporate governance of business companies and the discussions on the concept of corporate purpose intensified. Looking at the role of law in ensuring that businesses profit from creating benefits and not from creating detriments, it is worth distinguishing between interventions designed to incentivise the former (e.g., mandatory rules on sustainability disclosure or new dual-purpose companies) and disincentivise the latter (tort or recent supply chain due diligence laws). Nevertheless, the existence of a grey area for activities that do not materialise in tort, or the violation of other mandatory rules cannot be denied and is probably where the reconceptualisation of fiduciary duties can mediate. New legal trends in these areas are mapped with a special focus on the European context and some comparative law considerations with respect to the United Kingdom and the United States. Finally, a suggestion for the future of European harmonisation on dual-purpose companies will be offered.\",\"PeriodicalId\":47372,\"journal\":{\"name\":\"European Management Review\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.4000,\"publicationDate\":\"2023-11-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"European Management Review\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1111/emre.12627\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Management Review","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1111/emre.12627","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"MANAGEMENT","Score":null,"Total":0}
Corporate purposes and the law. New trends in legal frameworks for purpose-driven companies—The European way(s)
The debate on corporate governance of business companies and the discussions on the concept of corporate purpose intensified. Looking at the role of law in ensuring that businesses profit from creating benefits and not from creating detriments, it is worth distinguishing between interventions designed to incentivise the former (e.g., mandatory rules on sustainability disclosure or new dual-purpose companies) and disincentivise the latter (tort or recent supply chain due diligence laws). Nevertheless, the existence of a grey area for activities that do not materialise in tort, or the violation of other mandatory rules cannot be denied and is probably where the reconceptualisation of fiduciary duties can mediate. New legal trends in these areas are mapped with a special focus on the European context and some comparative law considerations with respect to the United Kingdom and the United States. Finally, a suggestion for the future of European harmonisation on dual-purpose companies will be offered.
期刊介绍:
The European Management Review is an international journal dedicated to advancing the understanding of management in private and public sector organizations through empirical investigation and theoretical analysis. The European Management Review provides an international forum for dialogue between researchers, thereby improving the understanding of the nature of management in different settings and promoting the transfer of research results to management practice. Although one of the European Management Review"s aims is to foster the general advancement of management scholarship among European scholars and/or those academics interested in European management issues.