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L’émergence d’un paradigme européen en matière de régulation des activités transnationales

Author

Listed:
  • Florian Favreau

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

  • Marine Bastiège

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

Abstract

The European Union (EU) considers that the activities of transnational companies should be more strongly regulated. Many regulations regarding transnational activities already exist. How does the regulation proposed by the EU differ from other forms of regulation proposed by transnational bodies or by other states or public bodies? Based on European law, and not on managerial standards, the vision promoted by EFRAG at the request of the Commission aims at more complete environmental protection. Biodiversity is notably taken into account. More generally, the principle of double materiality is also put forward, leading to a more important consideration of other stakeholders, and not only investors. EFRAG's proposal illustrates the emergence of a European paradigm distinct from the one promoted by the IFRS Foundation. The governance model proposed by EFRAG will certainly be a source of tension with member states.

Suggested Citation

  • Florian Favreau & Marine Bastiège, 2023. "L’émergence d’un paradigme européen en matière de régulation des activités transnationales," Post-Print hal-05551900, HAL.
    • Handle: RePEc:hal:journl:hal-05551900
    DOI: 10.3166/pmp.39.2022.0037
    as

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