Abstract
The article examines the concept, legal nature and enforcement mechanisms of corporate social and environmental responsibility (CSER). It is found that the CSER principles are not directly defined in the national legislation, the awareness about this institution is low in the corporate sector, the principles and mechanisms aimed at encouraging the enforcement of environmental responsibility are not stated in the national legislation and self-regulatory documents of the corporate sector. The article proposes introduction of principles of environmental responsibility in national legislation and self-regulatory documents as a solution to mitigate impact of climate change and environmental pollution and contribute to sustainable development. Due diligence and reporting, public interest litigation, green procurement, and a system of promoting responsible business conduct are proposed as mechanisms for a wide implementation of CSER.
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