De la constanţă spre modernizare. Directiva 2024/1760 a Parlamentului European şi a Consiliului din 13 iunie 2024 privind diligenţa necesară în materie de durabilitate a întreprinderilor

dr. LACRIMA BIANCA LUNTRARU*

* e-mail: boilalacrima@yahoo.com

Lector univ. - Universitatea de Medicină, Farmacie, Ştiinţe şi Tehnologie "George Emil Palade" din Târgu-Mureş

Avocat - Baroul Mureş

ABSTRACT

The remarkable expansion of the business environment has led to the need to develop and implement a more elaborate regulatory framework that is appropriate to diversity, in order to promote innovation and ensure effective liability for damages. Responsible business conduct by enterprises in all sectors of the economy is a key factor for the success of the Union's sustainability objectives and for fostering the transition to a green economy.

Directive 2024/1760on Corporate Sustainability Due Diligence has as its main purpose to establish a set of governance rules for large companies, essentially aimed at...