Directors should primarily pursue shareholders’ interests and yet recent legislative tendencies seem to show a different pathway. First of all, under the Corporate sustain-ability reporting directive director should issue a separate report on sustainability im-pact of their corporation actions. This directive, however, does not really change the direction of director duties. This impact might be achieved through the Corporate sus-tainability due diligence directive, which obliges director to avoid and mitigate human right violations throughout the supply chain and to implement an environmental sus-tainability plan.
I doveri degli amministratori di perseguire obiettivi di "sostenibilità" / Mucciarelli, F. M.. - In: BANCA IMPRESA SOCIETÀ. - ISSN 1120-9453. - 1(2025), pp. 113-120.
I doveri degli amministratori di perseguire obiettivi di "sostenibilità"
F. M. Mucciarelli
2025
Abstract
Directors should primarily pursue shareholders’ interests and yet recent legislative tendencies seem to show a different pathway. First of all, under the Corporate sustain-ability reporting directive director should issue a separate report on sustainability im-pact of their corporation actions. This directive, however, does not really change the direction of director duties. This impact might be achieved through the Corporate sus-tainability due diligence directive, which obliges director to avoid and mitigate human right violations throughout the supply chain and to implement an environmental sus-tainability plan.| File | Dimensione | Formato | |
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