Corporate sustainability in Ukraine: Challenges of European integration
Corporate sustainability in Ukraine: Challenges of European integration
Author(s): Valeriia POIEDYNOKSubject(s): Supranational / Global Economy, Business Economy / Management, EU-Accession / EU-DEvelopment, EU-Legislation
Published by: Instytut Nauk Prawnych PAN
Keywords: corporate sustainability; due diligence; corporate social responsibility; non-financial reporting; corporate liability; Association Agreement; Ukraine;
Summary/Abstract: The article examines the draft EU Directive on corporate sustaina- bility due diligence and its significance for Ukraine as an aspiring EU member. I explore the concept of corporate sustainability and its relationship with corporate social responsibility (CSR), the CSR obligations of Ukraine stem- ming from its Association Agreement with the EU, and its not-so-successful attempt to introduce non-financial reporting. The analysis then shifts to the proposed Directive, highlighting its departure from voluntary CSR to normative corporate standards. I delve into the problematic aspects of the proposal, categorising them into a) general challenges pertinent to any nation implementing the Directive and b) challenges specific to Ukraine.
Journal: Studia Prawnicze
- Issue Year: 228/2023
- Issue No: 2
- Page Range: 9-29
- Page Count: 21
- Language: English
