Corporate governance soft law enforcement research

点击翻译按钮获取中文摘要

This study has examined for both Corporate Governance (CG) and Corporate Social Responsibility (CSR) the soft law enforcement mechanisms and their respective effectiveness. In order to evaluate the contemporary situation the research team undertook field research of the EU and a number of its member states and clarified the significance of the “comply or explain” rule against the backdrop of the CG code. Further for CSR, the research team investigated by field visits a number of international CSR initiatives, such as Global Compact, OECD Multinational Enterprises Guidelines, amongst others, and their implications. The next step in the research is to analyze the substance and significance of stakeholder engagement in the expanding role of non-financial information disclosures through soft law affects.