Page 21 - PERFORM_MODULE_1_TRAINER_GUIDE

Trainer’s Notes:

This slide provides a timeline of the European Union’s evolving approach to Corporate Social
Responsibility (CSR), showing how voluntary ideas have gradually turned into mandatory

frameworks for companies operating across the EU.

Let’s explore each phase on the timeline:

1. 2001–2002: The Green Paper: The European Commission published a Green Paper and
Communication promoting voluntary CSR as part of a wider sustainable development strategy.

It encouraged businesses to go beyond legal compliance by integrating social and
environmental concerns into their operations.

2. 2011: Renewed Strategy: A new CSR strategy was launched, aligning EU policy with
international frameworks — especially the UN Guiding Principles on Business and Human

Rights.
This marked the beginning of a shift from encouragement to accountability.

3. 2015–2017: Mandatory Reporting: The EU formally endorsed UN principles, and adopted
Directive 2014/95/EU, which required large companies (500+ employees) to publicly report

on non-financial aspects like:

• Environmental impact

• Social practices
• Diversity, human rights, and anti-corruption policies
This significantly boosted transparency and mainstreamed CSR across Europe.

4. 2019–2021: Green Deal and Expansion: The European Green Deal triggered a review of
CSR reporting standards, recognising the urgent need for corporate action on climate,

inclusion, and sustainability. A legislative proposal followed to expand CSR and ESG reporting
across more organisations, including smaller businesses and specific sectors like tourism and

hospitality.

Suggestions:

Discussion Prompt:

“Is your organisation aware of — or affected by — the EU Directive on non-financial reporting?

If yes, how has it responded?”

Practical Follow-Up:

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Project Number 2023-1-IT01-KA220-VET-000152721