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The chapter aims to explore the corporate social responsibility (CSR) policy domain at EU decision-making level, aiming to understand the nature of the participation shaping the CSR policy agenda co-design.

Building on a conceptual framework of participation, the chapter highlights the literature and policy views around the importance of EU CSR policy and how EU envisage the framework of the CSR policy co-design. By highlighting conceptual dimensions of the participatory governance, different levels of participation that shape the policy are evidenced. In particular, a case analysis emphasising the predominant role of the consultation approach in the decision-making process of the CSR policy is undertaken.

The findings shed light on the shift from the traditional passive participation in EU CSR policy decision making, based on purely communications towards consultation and multi-stakeholders participation. From the multi-stakeholder perspective, the EU Multi-Stakeholder Forum’s strategic relevance is observed, however, with no clear mechanisms to enforce its aims. Although the CSR policy is a core priority on the policy agenda, its voluntary approach justifies its early stages of implementation and fragmented use.

The research is qualitative, based on literature review and policy view. Further research directions could enrich the chapter.

The research contributes to the theoretical discussion around participation in a supranational context. Our insights shed light on the levels of participation and CSR policy goals and call for a critical debate on the EU policy co-design processes. Furthermore, through the lens of a case analysis, it sheds light on how EU CSR forum fits in with the current EU structure and its ‘principle of subsidiarity’, which states that decisions must be taken close to its citizens.

The purpose of this paper is to map out the voluntary‐regulatory dynamics of the discourse of human rights in a business context within the European Union (EU) regulatory environment.

The paper examines the human rights and corporate social responsibility (CSR) discourses at the EU institutional level, in order to identify the interplay between soft and hard regulatory instruments that may contribute to the “human rights for business” normative landscape.

A renewed focus at the international level on business and human rights has recently produced a United Nations (UN) framework document mapping corporate and state responsibilities in the area of human rights (the UN SRSG Ruggie Framework). Emphasising voluntariness as main tool, but also recognizing the importance of domestic uses of corporate law, of the investment and trade agreements, as well as of the international development cooperation tools, this framework report is in need of “operationalisation”. Starting from the interface between domestic and international developments in CSR and human rights for business, the paper explores the extent to which the European CSR context can offer tools and instruments towards such an operationalisation of the corporate responsibility for human rights and for social values generally. The article charts the dynamic relationship between EU soft regulatory attempts and the community mandatory legislation. Together, these define the EU's policy on CSR and human rights.

The paper reveals an innovative normative mosaic, made up of complex soft and hard regulatory instruments that should enable the EU to integrate economic, trade and human rights policies and, ultimately, to contribute to the new CSR framework proposed at the international level.

The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’s directives on ESG reporting by introducing intelligent, substantive and reflexive regulations.

Following a review of EU publications and relevant theoretical underpinnings, this paper reports on the EU member states’ national policies for ESG reporting and disclosures.

The EU has recently revised a number of tools and instruments for the reporting of financial and non-financial information, including the EU’s modernisation directive, the EU’s directive on the disclosure of non-financial and diversity information, the EU Energy Efficiency Directive, the European pollutant release and transfer register, the EU emission trading scheme, the integrated pollution prevention and control directive, among others.

Although all member states are transposing these new EU directives, to date, there are no specific requirements in relation to the type of non-financial indicators that can be included in annual reports. Moreover, there is a need for further empirical evidence that analyse how these regulations may (or may not) affect government entities and big corporations.

Several EU countries are integrating reporting frameworks that require the engagement of relevant stakeholders (including shareholders) to foster a constructive environment that may lead to continuous improvements in ESG disclosures.

EU countries are opting for a mix of voluntary and mandatory measures that improve ESG disclosures in their respective jurisdictions. This contribution indicates that there is scope for national governments to give further guidance to civil society and corporate business to comply with the latest EU developments in ESG reporting. When European entities respond to regulatory pressures, they are also addressing ESG and economic deficits for the benefit of all stakeholders.

The aim of this paper is to investigate the corporate social responsibility (CSR) policy orientations in the Euopean Union (EU) by focusing on the specific case of the French legislation on compulsory sustainability reporting for publicly‐listed companies.

The approach is mostly exploratory and based on secondary literature review as well as empirical classroom work on reporting.

This exploratory paper provides findings about the relevance of the French law, thus highlighting some critical aspects of sustainability reporting practices. It also raises the broader issue of the consistency of the European CSR approach.

This research needs to be completed by field studies on sustainability reporting practices both in France and in all EU members.

This paper may help firms improve their sustainability reporting practices.

There have been hardly any papers on the impact of the French NRE law so far. Another original feature is the issue raised about the somewhat unclear links between environmental legislation and CSR policy in the EU. The paper provides a case for regulation in CSR, showing the possible positive impacts on corporate behavior.

The purpose of this paper is to provide a theoretically informed analysis of a struggle for power over the regulation of corporate social responsibility (CSR) and social and environmental accounting and reporting (SEAR) within the European Union.

The paper combines insights from institutional theory (Lawrence and Buchanan, 2017) with Vaara et al.’s (2006) and Vaara and Tienar’s (2008) discursive strategies approach in order to interrogate the dynamics of the institutional “arena” that emerged in 2001, following the European Commission’s publication of a Green Paper (GP) on CSR policy and reporting. Drawing on multiple sources of data (including newspaper coverage, semi-structured interviews and written submissions by companies and NGOs), the authors analyse the institutional political strategies employed by companies and NGOs – two of the key stakeholder groupings who sought to influence the dynamics and outcome of the European initiative.

The results show that the 2001 GP was a “triggering event” (Hoffman, 1999) that led to the formation of the institutional arena that centred on whether CSR policy and reporting should be voluntary or mandatory. The findings highlight how two separate, but related forms of power (systemic and episodic power) were exercised much more effectively by companies compared to NGOs. The analysis of the power initiatives and discursive strategies deployed in the arena provides a theoretically informed understanding of the ways in which companies acted in concert to reach their objective of maintaining CSR and SEAR as a voluntary activity.

The theoretical framework outlined in the paper highlights how the analysis of CSR and SEAR regulation can be enriched by examining the deployment of episodic and systemic power by relevant actors.

We believe that the inclusion of people with disabilities (PWDs) in the workplace, the provision of the right of PWDs to decent work involves an exemplary field of social issues that provides a firm foundation for exploring the nature and interplay of (EU and local) policies and also it could be interesting to relate this to the policy changes of Corporate Social Responsibility (CSR).

In our chapter we decided to have a look at these relationships on a national level, but we believe that the points raised reach far beyond the borders of Hungary and Central and Eastern Europe.

First, we provide a short summary of the development of European and Hungarian policies and regulations considering the employment of PWDs and their connection to the development of EU level and Hungarian CSR policies. We identify three phases in both topics and highlight their parallel developmental shift at the beginning of the 2000s. Second, we highlight the very recent governmental policies of CSR and employment/inclusion (especially the rehabilitation contribution). Third, we argue that whilst PWDs as a topic is relevant in the declarations, guidelines and policies of international and national organizations, the rights of PWDs, their inclusion in society and the world of work are neither among the current topics of enterprises’ and corporates’ CSR practices nor in scientific debate.

Based on two case studies, we show some good practices and formalize general learning points, opportunities and the potential risks of employing PWDs as part of CSR activities.

Corporate social responsibility (CSR)¹ has become such an important and popular concept along with the rise of the importance of sustainable development (SD) in the world. Nowadays, CSR is focused on goals such as poverty reduction and SD. It has become clear to the business world that SD is no longer only the concern of governments and related non-governmental organisations (NGOs), and that they should also immediately start becoming concerned about the sustainability of resources and human development along with their financial sustainability. In this sense, establishment of multi-stakeholder dialogues and partnerships among all these actors has also become extremely important.

There are too many examples of CSR as a mere PR exercise however with public confidence in the existence of a ‘corporate conscience’ at an all‐time low, supported by the box‐office success of movies such as, ‘The Insider’, ‘Erin Brockovich’, ‘The Corporation’ and ‘Supersize Me’, it is recognised that trust needs to be restored. Although high‐profile media‐fuelled initiatives which identify and present awards to companies for ethical performance are regular events these days; customers, employees, shareholders and the general public expect not only quality goods and services but also increasingly demand a genuine commitment to ethical standards and practices, sustainable management of resources and community interaction. This paper explores the potential for furthering the ideals of CSR within the provisions of the recent EU constitutional treaty. The newly adopted Constitution aims to provide Europe with a common identity and set of goals which encompass both business and social interests, yet it has to date received a cool response from the business community. The impact of the Treaty and current CSR initiatives within the EU are discussed as to what extent their provisions might inform the current CSR debate in Europe.