Italy

Corporate Social Responsibility (CSR) is a notion known to the Italian legal system. More precisely, in light of Italian law, we can distinguish between CSR strictu sensu (as generally conceived of as based on voluntary commitments) and the corporate accountability to respect binding obligations recognized at law (especially on the basis of the legal provisions of Italian company, contract and tort law) concerning, for instance, the protection of human and labor rights and the environment (CSR latu sensu). Bearing this distinction in mind, the present report will focus on CSR from the perspective of Italian private international law, addressing CSR strictu and latu sensu.