Role of the Directive no. 36/2013 and Regulation no. 575/2013 in the Evolution of Corporate Social Responsibility

Abstract

Over the recent period, one can see the development of the legislation – at both European and national levels – corresponding to the enactment of corporate social responsibility in varied special fields. In this paper, we have analyzed the RSC-enactment legislation in the banking field, recently adopted at the level of the European Union. These European normative acts are the most recent part of the evolution of corporate social responsibility.