Eu Law on the CSR Reporting – Puzzling Maze?
Eu Law on the CSR Reporting – Puzzling Maze?

Author(s): Radka MacGregor Pelikánová, Robert Kenyon MacGregor
Subject(s): Social Sciences, Economy
Published by: Vysoká škola ekonomická v Praze
Keywords: Corporate social responsibility (CSR); EU law; annual report; sustainability
Summary/Abstract: Purpose: Despite a decades-long discussion about corporate social responsibility (“CSR”),there is not much known about the exact evolution and meaning of the current EU law on CSRreporting. The two objectives of this paper are identifying and critically assessing this evolutionand then to recognize and address interpretation challenges. Its satisfaction is critical for theunderstanding, interpretation and application of the EU law on CSR reporting. Design/methodology/approach: The authors have recognized a myriad of perceptions of CSRand CSR reporting duty. They have conducted a holistic and interdisciplinary research andteleological interpretation of legislative sources, including the official EU database Eur-Lex,and have indentified key law instruments, namely ten critical Directives, and their provisionsand juxtaposed them. They have pointed out overlooked discrepancies, attempted to resolvethem, and discussed the implied dynamics and their impact. Findings: The perception of CSR reporting has been evolving in a more complex and piecemealmanner than is generally assumed. Due to the lack of the permanent consent on the CSRreporting duty, instruments of the current EU law are fragmental and inconsistent.Circumstances have shaped them while bringing different priorities and terminology. Research/practical implications: Our critical and comparative review of the evolution andstatus quo of the EU law on CSR reporting shows discrepancies and a lack of commondenominators. The legal framework is unclear; consequently EU businesses have to fumble. Originality/value: The presented overview and assessment is a pioneering attempt to help, ina unique manner, to assess the legislative will and the meaning of the CSR reporting duty.

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