El tratamiento jurídico de los objetivos ESG y la modificación del deber de diligencia en la propuesta de Directiva sobre diligencia debida

  1. Moya Ballester, Jorge 1
  1. 1 Universitat d'Alacant
    info

    Universitat d'Alacant

    Alicante, España

    ROR https://ror.org/05t8bcz72

Revista:
Cuadernos de derecho transnacional

ISSN: 1989-4570

Any de publicació: 2024

Volum: 16

Número: 1

Pàgines: 460-482

Tipus: Article

DOI: 10.20318/CDT.2024.8431 DIALNET GOOGLE SCHOLAR lock_openAccés obert editor

Altres publicacions en: Cuadernos de derecho transnacional

Resum

The objective of this work is to analyze the impact that new legislative developments in the field of ESG criteria have on corporate regulations. Specifically, the work analyzes the possible change in the conception of social interest as a result of the legislative developments on sustainability, and in particular, the possible changes that this matter may have produced in the fiduciary duties. To do this, it is necessary not only to analyze the proposed directive on due diligence, but also the concept of corporate interest itself and its relationship with the duty of diligence and the duty of loyalty.

Fuente de los datos: Dialnet