Disparities and Convergencies of CSR Across Europe: Bridging National Policies with Global Standards
摘要
This chapter represents a report of corporate social responsibility (CSR)-related government policies and regulations from Austria, Czechia, France, Germany, Ireland, Italy, the Netherlands, Romania, and Spain. It highlights the significant influence of both EU directives and national initiatives in fostering sustainable business practices, as well as the national governments compliance with the United Nations Guiding Principles for Business and Human Rights through National Plans on Business and Human Rights, which have been implemented by seven of the nine analyzed countries. This chapter’s objective is to present and discuss the importance of aligning national policies with EU and UN regulations to ensure coherence and effectiveness. Our findings reveal significant regional disparities in the implementation of CSR policies across nine European countries, shaped by economic maturity, cultural attitudes, and alignment with EU and UN directives. While Western nations often lead with robust frameworks and initiatives, emerging markets face challenges in harmonizing domestic priorities with international standards, highlighting the need for cohesive, adaptive approaches to CSR. Future researchers should broaden its scope and incorporate primary data to enhance the understanding of CSR policies, while public authorities should update and refine their CSR regulations to address evolving challenges.