European Union Governance Response to Corporate Social Responsibility and the French Case Study

Abstract

This dissertation explores the European Union (EU) strategy on corporate responsibility in relation to sustainability reports and due diligence processes in human rights. The focus is on the French position in the area, as it was the first member state to legislate on the duty of vigilance. The aim is to examine the interaction with the EU and the member states in this issue-area using France as a case study. Considering this tension, the European Union Governance was chosen as the theoretical approach. This is a case study analysis within the qualitative analyses of content, given that the data comes mainly from legislation and policy documents. The theoretical framework is relevant for the case study data analysis that uses the Explanation-Building strategy, with a focus on the examination of legal and policy documents enabling them to answer the research questions, and provide recommendations. This dissertation scrutinises a phenomenon that culminated in legislation, necessitating the reliance on theoretical propositions to construct an explanatory framework based on the collected data. The findings reveal the EU Governance responds to corporate responsibility through France's pioneering initiative in implementing more mechanisms to hold corporations accountable. This holistic view allows us to see that there is tension between the bloc and the member states, but French pioneering has not diminished the EU's efforts and long work in the area. Furthermore, a look at the European scenario shows that the majority of member countries still lack legislation that holds corporations accountable. The advancement of European legislation in the area, with i.e. the Corporate Sustainability Reporting Directive, generates the legal obligation for states to implement legislation more strictly about business. The study provides insights into the French initiative and the EU's Governance Response to Corporate Responsibility, suggesting the potential for harmonising corporate practices with human rights standards.