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

IF 3.4 3区 管理学 Q2 MANAGEMENT European Management Review Pub Date : 2023-11-27 DOI:10.1111/emre.12627
Livia Ventura
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引用次数: 0

摘要

对商业公司治理的争论和对公司宗旨概念的讨论愈演愈烈。考虑到法律在确保企业从创造利益而不是从创造损害中获利方面的作用,有必要区分旨在激励前者的干预措施(例如,关于可持续性披露或新的双重目的公司的强制性规则)和抑制后者的干预措施(侵权或最近的供应链尽职调查法)。然而,不能否认存在一个灰色地带,即不构成侵权行为的活动,或违反其他强制性规则的活动,这可能是重新定义信义义务可以调解的地方。这些领域的新法律趋势被描绘出来,特别侧重于欧洲的背景和对联合王国和美国的一些比较法考虑。最后,将对欧洲未来在双重目的公司问题上的协调提出建议。
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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.
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来源期刊
CiteScore
7.20
自引率
13.50%
发文量
52
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.
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