The European legal framework of corporate social responsibility A new Directive of the European Parliament and of the Council on reporting the corporate social responsibility

摘要

The new directive adopted at European Union level brings a plus of compulsoriness in corporate social responsibility field by implementing an economic and juridical instrument: report of corporate social responsibility activities, namely the report of non-financial results of the companies performing their activities on the common market of European Union, belonging to Member States, of which Romania is a part as well. Although at present is a project, Romania will have to monitor soon the report of non-financial results, namely of corporate social responsibility activities, of large companies, having over 500 employees.