3. Special case: breach of duty of care

Corporate Social Responsibility (CSR) has been defined by the European Commission as "the responsibility of companies for the effects they have on society" (Communication COM (2011) 681 final). For companies, this means taking into account environmental protection, the protection of human rights and ethical working conditions in their relations and activities. The field of CSR therefore extends beyond the environmental sphere. Initially of ethical origin, CSR has a voluntary aspect: companies decide on their own initiative to go beyond what is required by law. Today, CSR has also become legal, as it has a binding...