3. Special case: breach of the duty of care
In addition to environmental liability and civil liability, a company may also be held civilly liable for a breach of its duty of care. The duty of care is an expression of the regulatory aspect of corporate social responsibility.
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...
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Special case: breach of the duty of care