Akademik Veri Yönetim Sistemi
Tez Türü: Doktora
Tezin Yürütüldüğü Kurum: Dokuz Eylül Üniversitesi, Sosyal Bilimler Enstitüsü, Türkiye
Tez Danışmanı: Prof. Dr. Oğuz Sancakdar
Tezin Onay Tarihi: 2023
Tezin Dili: Türkçe
Desteklendiği Program: Diğer
Özet:
After the industrial revolution, as a result of increased production and consumption, social and economic relations in the world have changed, environmental pollution has increased and climate change has emerged. Thus, in the 20th century, the concept of sustainable development began to be discussed within the scope of environmental, social and economic sustainability. The goals of sustainable development include ending poverty, combating climate change, ensuring human and social rights, and establishing the rule of law and accountable and effective institutions. Many international documents on sustainable development have been accepted at the level of the United Nations and the European Union, and many legal instruments have been proposed and implemented in these documents. One of the concepts that emerged within the scope of sustainable development is the corporate social responsibility. Corporate social responsibility, in short, means that companies carry out their business activities by taking environmental and social issues into account and paying maximum attention to them. Within the scope of this concept, companies may have obligations such as respecting human and social rights, protecting the environment, combating climate change and avoiding bribery and corruption. Some of the legal instruments to be used in fulfilling these obligations are due diligence, disclosure of non-financial information and sustainability reports. In addition, there are also changes in favor of sustainability regarding the corporate purpose and the liability of directors. The European Union and France are pioneers in envisaging binding regulations in the field of corporate social responsibility. In addition, the French Council of State has been given the authority to give an advisory opinion for regulations in this field. In this context, in our study, Directives of the European Union No. 2014/95/EU, 2022/2264/EU and other regulations on corporate social responsibility are examined and the advisory duties of the French and Turkish Council of State in terms of establishing the rule of law are explained. Thus, based on the example of the advisory duty and authority of the French Council of State on corporate social responsibility, it is aimed to make suggestions in terms of both procedural and material issues for Turkish law. Keywords: Sustainable Development, Sustainability, Corporate Social Responsibility, Rule of Law, French Council of State, Advisory Duty and Authority of Council of State.