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Corporate Environmental Responsibility in the EU

In: Corporate Environmental Responsibility, Accounting and Corporate Finance in the EU

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  • Panagiotis Dimitropoulos

    (University of Peloponnese
    Hellenic Open University)

  • Konstantinos Koronios

    (University of Peloponnese)

Abstract

The goal of this chapter is to examine the main regulatory interventions made by the EU officials over the course of the previous decades which shaped the current framework of corporate environmental responsibility (CER). We analyzed how from the Paris 1972 convention, where environmental protection was first raised, the issue evolved into specific principles set by the European community in terms of environmental protection. Later on, EU officials moved into more concrete regulations on environmental responsibility. These regulations were targeting key issues such as climate changes, water management, air pollution, resource allocation, chemical reduction and even sustainable production and consumption. The results of these efforts was that European corporations have steadily abided to these regulations and the overall shift of behavior into a more responsible and liable corporate activity is evidence in the majority of EU countries. Surely there are observed differences between various economic sectors (with some of them leading while others lagging behind) nevertheless the overall trend is promising and seems that EU firms are starting to invest significant resources on CER.

Suggested Citation

  • Panagiotis Dimitropoulos & Konstantinos Koronios, 2021. "Corporate Environmental Responsibility in the EU," CSR, Sustainability, Ethics & Governance, in: Corporate Environmental Responsibility, Accounting and Corporate Finance in the EU, chapter 0, pages 17-49, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-72773-4_2
    DOI: 10.1007/978-3-030-72773-4_2
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    Cited by:

    1. Maksymilian Czeczotko & Hanna Górska-Warsewicz & Wacław Laskowski & Barbara Rostecka, 2021. "Towards Sustainable Private Labels in an Autonomous Community during COVID-19—Analysis of Consumer Behavior and Perception on the Example of Tenerife," Sustainability, MDPI, vol. 13(13), pages 1-22, July.
    2. Piotr Bolibok, 2021. "The Impact of Social Responsibility Performance on the Value Relevance of Financial Data in the Banking Sector: Evidence from Poland," Sustainability, MDPI, vol. 13(21), pages 1-19, October.
    3. Bomi Song, 2022. "The Influence of Audit-Committee Characteristics on the Association between Corporate Social Responsibility and Earnings Quality," Sustainability, MDPI, vol. 14(17), pages 1-16, August.
    4. Panagiotis E. Dimitropoulos & Konstantinos Koronios, 2021. "Board Gender Diversity and Cash Holdings: Empirical Evidence from the European Sport and Leisure Sector," IJFS, MDPI, vol. 9(4), pages 1-21, November.
    5. Hyunmin Oh & Heungjoo Jeon, 2022. "Does Corporate Sustainable Management Reduce Audit Report Lag?," Sustainability, MDPI, vol. 14(13), pages 1-24, June.

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