La responsabilità sociale delle imprese ed il suo valore come obbligo giuridico

While Corporate Social Responsibility (CSR) certifications are directly mandatory only for large companies under European regulations, this paper demonstrates how these obligations indirectly affect all businesses through a cascade effect in the value chain. Although small and mediumsized enterprises (SMEs) are not directly subject to these regulations, they must comply with CSR standards when they are part of larger companies’ supply chains, or risk being excluded from business relationships. This mechanism effectively transforms voluntary CSR compliance into a practical necessity for market participation, regardless of company size. The recent European legislation, particularly the Corporate Sustainability Due Diligence Directive, creates a domino effect throughout the entire business ecosystem, making CSR compliance a de facto requirement for all market participants.