The future of the European corporate social responsibility strategy : if and how is it possible to establish a reporting requirement that makes coherent disclosure on environmental, social and governance information mandatory for European companies?

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This bachelor thesis deals with the future of the European corporate social responsibility (CSR) strategy. CSR was officially defined in 2001 by the European Commission as “a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis” (European Commission 2001, p. 6). As the introduction of non-financial reporting requirements is regarded as an effective means to bring forward the European CSR strategy, this thesis attempts to identify if and how a reporting Directive could be implemented that makes disclosure on economic, social and environmental activities mandatory and that requires European business to use coherent reporting standards. While some scientific papers focus on legal possibilities to implement a reporting requirement, little research has yet been done on how to govern a coherent proceeding. Applying Donnelly’s theory “The Regimes of European Integrat

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