3. Special case: breach of the duty of care

Corporate social responsibility (CSR) has been defined by the European Commission as “the responsibility of businesses for the impact they have on society” (Communication COM (2011) 681 final). This means that companies must take into account environmental protection, the protection of human rights, and ethical working conditions in their relationships and activities. The scope of CSR therefore extends beyond the environmental sphere alone. Originally rooted in ethics, CSR has a voluntary aspect: companies decide on their own initiative to go beyond what is required by law. Today, CSR has also become...