This article deals with Taxonomy Regulation, CSRD and SFDR and argues that the rules implementing the EU Sustainable Finance Strategy should not be construed as imposing strict liability on directors who have not adequately taken into consideration the sustainability risks. Specifically, liability should only cover damages which the directors could reasonably have prevented.
Di Marcello, T. (2023). Strategia europea sulla finanza sostenibile, informazione societaria e possibili riflessi sulla gestione della società. GIURISPRUDENZA COMMERCIALE(parte I, fascicolo 4), 607-623.
Strategia europea sulla finanza sostenibile, informazione societaria e possibili riflessi sulla gestione della società
T. Di Marcello
2023-01-01
Abstract
This article deals with Taxonomy Regulation, CSRD and SFDR and argues that the rules implementing the EU Sustainable Finance Strategy should not be construed as imposing strict liability on directors who have not adequately taken into consideration the sustainability risks. Specifically, liability should only cover damages which the directors could reasonably have prevented.File in questo prodotto:
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