Sustainable Corporate Governance and a New Law and Economics

Virginia Cecchini Manara (Università di Milano)
Lorenzo Sacconi (Università di Milano)

Abstract

In this essay, we consider the regulatory changes at the European level regarding sustainable corporate governance, particularly the reform of the directive on non-financial reporting and the directive on sustainable corporate due diligence. We highlight a change in approach and we seek an interpretative framework that offers some coherence and intelligibility to what is emerging in terms of a business model. To this end, we present a new definition of Law and Economics.

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