Sustainable Finance in the EU – A Revolution of Company Law Through the Back Door?

Posted: 16 Jun 2021

See all articles by Anne-Christin Mittwoch

Anne-Christin Mittwoch

Martin-Luther-Universität Halle-Wittenberg

Date Written: June 15, 2021

Abstract

In the light of the current initiative of the EU with regards to the discussion about corporate sustainability, the chapter analyses whether there is a need for a legal framework especially designed for social enterprises in the EU and which legal instruments are available to provide a suitable legal infrastructure. The study on a European Statute for Social Enterprises (2017) focuses on the instruments of certification and the introduction of a unique corporate legal form. These two instruments are favored not only by the EU legislator but also by lawmakers in the jurisdictions of the (insofar active) member states and are therefor assessed in the chapter. In this vein, the focus will be on the fundamental problem of balancing the goals of profit-making and achieving a social benefit as well as balancing different social interests in relation to each other.

Suggested Citation

Mittwoch, Anne-Christin, Sustainable Finance in the EU – A Revolution of Company Law Through the Back Door? (June 15, 2021). University of Oslo Faculty of Law Research Paper No. 2021-14, Available at SSRN: https://ssrn.com/abstract=3867150

Anne-Christin Mittwoch (Contact Author)

Martin-Luther-Universität Halle-Wittenberg

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