The work addresses the paradigm shift of Codes of Conduct from non-binding standards to becoming the justification and basis for coercitive rules for the market and business currently in place. By reviewing different examples (such as the case of integrated corporate social responsibility reports, which have become a reporting obligation for non-financial information with high sanctions in cases of non-compliance with the most recent national and EU regulations) we proceed to understand the variation in the role of Codes of Conduct as a source of obligations involving corporate social responsibility.

中文翻译：

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通过行为准则实现真正的 CSR？需要一种基于来源的方法来寻找跨国公司活动问责制的标准

这项工作解决了行为准则的范式转变，从不具约束力的标准转变为成为当前市场和业务强制性规则的理由和基础。通过回顾不同的例子（例如综合企业社会责任报告的案例，在不遵守最新的国家和欧盟法规的情况下，这已成为非财务信息的报告义务，并受到严厉制裁），我们继续了解行为准则作为涉及企业社会责任的义务来源的作用的变化。