This book analyzes the implementation of CSR reporting and codes of business conduct and ethics in the legal systems of the USA, Austria and China and their enforcement in international supply chain arbitrations. The book demonstrates that long-term profit maximization is increasingly intertwined with corporate ethics and CSR policies. In order to prevent window-dressing and greenwashing, certain control mechanisms and legal standards are required along the entire supply chain.This...

This book provides an in-depth analysis of the Corporate Sustainability Due Diligence Directive (CSDDD) – including the European Commission’s Omnibus Directive Proposal – focusing on civil liability, enforcement issues, climate-related transition plans and directors’ liabilities. It also discusses other Environmental, Social and Governance (ESG)/ sustainability-related legislation and stock exchange rules in the EU, the United States and China.Using case studies involving multinati...