Brief analysis of the international legal framework of corporate social responsibility
Brief analysis of the international legal framework of corporate social responsibility

Summary/Abstract: This paper focuses on the main international legal documents providing guidance recommendations and principles on corporate social responsibility (CSR), considered it asa sustainability tool. A special attention is paid to the provisions of European Union regarding corporate disclosure of non-financial information and transparency. The nonfinancial information report has to include consultation rights, health and safety environment, social dialogue, fulfilment of the obligation of non-discrimination etc. Despite the fact that it is not necessary a comprehensive report on CSR matters, the outcome would consist in demonstration that the disclosure of information on policies, outcomes and risks will enable companies and their stakeholders to develop a very good strategy of corporate governance policy.

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