Year
2024
Authors
DE BEAUFORT Viviane, BRIOT-HADAR Julien
Abstract
This article examines the evolution from ethical considerations to legal compliance in corporate social responsibility (CSR), focusing on the French “devoir de vigilance” law. It highlights the challenges posed by heterogeneous international regulations, particularly in taxation, and discusses the role of ethics in interpreting legal obligations. The article also addresses the increasing involvement of NGOs and stakeholders in holding corporations accountable through legal actions, emphasizing the importance of ethical responsibility alongside legal compliance.
DE BEAUFORT, V. et BRIOT-HADAR, J. (2024). De l’éthique à la compliance, réflexion autour du devoir de vigilance. Revue Banque, (889), pp. 56-57.