LEGAL FRAMEWORK OF SUSTAINABILITY DUE DILIGENCE REGIME AS A NEW STANDARD OF CORPORATE RESPONSIBILITY

Dejan Vukosavljević; Danijela Vukosavljević

doi:10.5937/ptp2603155V

Аутори

Dejan Vukosavljević Univerzitet „Union ‒ Nikola Tesla“, Fakultet za menadžment ‒ FAM, Sremski Karlovci, Srbija https://orcid.org/0000-0001-7475-2764
Danijela Vukosavljević Univerzitet „Union ‒ Nikola Tesla“, Fakultet za menadžment ‒ FAM, Sremski Karlovci, Srbija https://orcid.org/0000-0002-6967-5423

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https://doi.org/10.5937/ptp2603155V

Кључне речи:

dužna pažnja održivosti, korporativna odgovornost, korporativno upravljanje, Direktiva (EU) 2024/1760

Сажетак

Razvoj režima dužne pažnje održivosti u pravu Evropske unije otvorio je debatu o tome da li ovaj regulatorni okvir uvodi novi standard korporativne odgovornosti ili predstavlja proširenje postojećih koncepata profesionalne i fiducijarne pažnje. Cilj je analizirati pravni okvir režima dužne pažnje održivosti, uspostavljenog Direktivom (EU) 2024/1760 o dužnoj pažnji korporativne održivosti, koji uvodi kvalitativno novi standard korporativne odgovornosti. Nalazi ukazuju na to da režim dužne pažnje održivosti uvodi preventivni i proceduralni model upravljanja rizicima koji proširuje relevantnu sferu odgovornosti kompanija na lance vrednosti. Iako određeni normativni elementi kompatibilni sa ovim pristupom već postoje u pravu Republike Srbije, postojeći pravni okvir ne prepoznaje takav sistemski model odgovornosti.

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