Corporate governance soft law enforcement research

本研究探讨了公司治理和企业社会责任的软执法机制及其各自的有效性。为了评估当前的情况，研究小组对欧盟及其一些成员国进行了实地研究，并在《企业管治守则》的背景下阐明了"遵守或解释"规则的意义。此外，在企业社会责任方面，研究小组通过实地访问调查了一些国际企业社会责任倡议，如全球契约、经合组织跨国企业准则等，及其影响。研究的下一步是分析利益相关者参与通过软法律影响扩大非财务信息披露作用的实质和意义。

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.