El tratamiento jurídico de los objetivos ESG y la modificación del deber de diligencia en la propuesta de Directiva sobre diligencia debida
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Universitat d'Alacant
info
ISSN: 1989-4570
Ano de publicación: 2024
Volume: 16
Número: 1
Páxinas: 460-482
Tipo: Artigo
Outras publicacións en: Cuadernos de derecho transnacional
Resumo
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.