КОРПОРАТИВНО ДОЛЖНО ВНИМАНИЕ ЗА ОДРЖЛИВО ДЕЛОВНО РАБОТЕЊЕ: АНАЛИЗА НА НОРМАТИВНАТА РАМКА НА ДИРЕКТИВАТА 2024/1760
DOI:
https://doi.org/10.46763/Keywords:
должно внимание, трговско друштво, Директива 2024/1760, човекови права, одржливо деловно работењеAbstract
Усвојувањето на Директивата на ЕУ (2024/1760) за должно внимание за одржливо деловно работење (CSDDD) во 2024 година претставува значаен напредок во напорите за воспоставување на задолжителни правни обврски за трговските друштва во областа на почитувањето на човековите права и заштитата на животната средина. Овој труд ја анализира нормативната рамка на Директивата 2024/1760, со посебен акцент на нејзините клучни елементи: персоналниот и материјалниот опфат, концептот на корпоративно должно внимание и неговите клучни елементи, механизмите за транспарентност и известување, како и режимот на граѓанско-правна одговорност. Истовремено, трудот ги анализира и значителните измени и дополнувања направени со т.н. Омнибус 1 пакет (Директивата 2026/470), кои во голема мера го стеснија персоналниот опфат, го намалија интензитетот на обврските за должно внимание и го фрагментираа режимот на граѓанска одговорност. И покрај овие отстапувања, трудот застапува став дека Директивата претставува фундаментален нормативен напредок во институционализацијата на корпоративната одговорност за почитување на човековите права, со потенцијал да го трансформира корпоративното управување кон поодговорно и одржливо деловно работење.
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