Despite several hesitations, globally the European Union keeps a social model including corporate social responsibilities issues. The Report of the European parliament (Howitt, UK) proposes to strengthen thes issues at the European level. The legal French approach raises the question of th cost of any requirement thus the question of competitiveness. Should we create incentive or rules at the European scale?
DE BEAUFORT, V. (2007). L'approche française peut-elle inspirer l'UE ? Confrontations Europe, pp. 15-17.