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2 results

  • 37 - Disclosure Regulation and Sustainability

  • from Part IV - Potential Drivers for Change
  • Edited by Beate Sjåfjell, Universitetet i Oslo, Christopher M. Bruner, University of Georgia
  • Book:
    The Cambridge Handbook of Corporate Law, Corporate Governance and Sustainability
    Published online:
    25 November 2019
    Print publication:
    12 December 2019, pp 521-535

  • Summary

    Companies’ sustainable and socially responsible footprint, especially multi-national corporations, is increasingly scrutinised by policy-makers, stakeholders and the media. However, regulatory policy to promote socially responsible and sustainable behaviour at companies remains at an emerging state as the minimally intrusive regulatory instrument of disclosure regulation seems to be the preferred policy. Disclosure regulation merely compels information to be released so that next steps can be taken by interested recipients, whether they be the market or stakeholders. This Chapter explores disclosure regulation introduced at the EU level transposed in the UK, as well as the UK’s own initiatives such as the modern slavery statement that large businesses have to publicly disclose in relation to their supply chains. It is argued that disclosure regulation does not necessarily foster deep self-reflection and fundamental changes in corporate behaviour, as corporations’ responses to compliance with disclosure regulation vary significantly.