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EU CSR Policy Development

2001-2002 1

Publication of the Green Paper and Communication from

the European Commission, promoting voluntary CSR

adoption as part of a broader strategy for sustainable 2 2011

development.

Introduction of a renewed CSR strategy aligning with global

frameworks such as the UN Guiding Principles on Business

and Human Rights.
2015-2017 3

EU formally endorsed UN principles. CSR reporting became

mandatory for large companies under Directive

2014/95/EU, leading to wider implementation. 4 2019-2021

European Green Deal prompted a review of CSR reporting

standards, followed by a legislative proposal to expand

corporate sustainability obligations.

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