Affanni, Giulia (A.A. 2020/2021) The implementation of the non financial reporting directive in Italy and the Netherlands: criminal law aspects of corporate social responsibility. Tesi di Laurea in European criminal law, Luiss Guido Carli, relatore Maurizio Bellacosa, pp. 233. [Single Cycle Master's Degree Thesis]

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Abstract/Index

Corporate social responsibility and the adoption of the non-financial reporting directive. The early days: origin of corporate social responsibility. Road to non-financial reporting. The path of non-financial reporting obligations in Europe: towards the non-financial reporting directive. The 2021 proposal amending the non-financial reporting directive: towards corporate sustainable reporting. Responsible corporate behavior and governmental involvement through criminal law. Corporate responsibility in Italy and the transposition of the non-financial reporting directive. The transposition of directive 2014/95/EU: legislative decree no. 254/2016 and non-financial reporting obligations. Corporate criminal responsibility in Italy and the principle of personal criminal liability. The offence of false financial statements and its developments. The Dutch corporate criminal liability system and the transposition of the non-financial reporting directive in the Netherlands. Corporate social responsibility in the Netherlands: from the first developments to the current approach. The transposition of the non-financial reporting directive in the Netherlands. Corporate social responsibility and its criminal law implications under Dutch law. Corporate criminal liability and corporate social responsibility with regard to accounting fraud. Criminal law aspects of corporate human rights due diligence. Enhancing human rights due diligence. Is criminal law really applicable to human rights due diligence? An overview of the applicable issues.

References

Bibliografia e sitografia: pp. 215-233.

Thesis Type:	Single Cycle Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law (LMG-01)
Outstanding Thesis:	Department of Law
Chair:	European criminal law
Thesis Supervisor:	Bellacosa, Maurizio
Thesis Co-Supervisor:	Mancini, Marina
Academic Year:	2020/2021
Session:	Autumn
Deposited by:	Alessandro Perfetti
Date Deposited:	28 Apr 2022 14:55
Last Modified:	19 May 2022 10:59
URI:	https://tesi.luiss.it/id/eprint/32127

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