Maria del Sagrario Navarro Lérida, Lorena Sales Pallarés
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A True CSR through Codes of Conduct? The Need for a Source-Based Approach to Find Criteria for Accountability for the Activity of Multinationals
The work addresses the paradigm shift of Codes of Conduct from non-binding standards to becoming the justification and basis for coercitive rules for the market and business currently in place. By reviewing different examples (such as the case of integrated corporate social responsibility reports, which have become a reporting obligation for non-financial information with high sanctions in cases of non-compliance with the most recent national and EU regulations) we proceed to understand the variation in the role of Codes of Conduct as a source of obligations involving corporate social responsibility.
期刊介绍:
The Journal aims to explore the implications of various traditions of international law, as well as more current perceived hegemonic trends for the idea of an international community. The Journal will also look at the ways and means in which the international community uses and adapts international law to deal with new and emerging challenges. Non-state actors , intergovernmental and non-governmental organisations, individuals, peoples, transnational corporations and civil society as a whole - have changed our outlook on contemporary international law. In addition to States and intergovernmental organizations, they now play an important role.