Corporate social responsibility (CSR), obblighi e produzione di illeciti

The article examines the evolution of Corporate Social Responsibility (CSR) in light of new European and international regulations on sustainability, transparency, and non-financial reporting obligations. Particular attention is devoted to the risks stemming from greenwashing and ethic washing, which entail not only reputational damage but also significant legal liabilities—civil, administrative, and criminal. By analyzing the regulatory framework (CSRD, CSDDD, Italian Legislative Decree 231/2001, Article 2086 of the Civil Code) and recent Italian case law, the author argues that CSR is increasingly becoming a binding legal obligation, embedded within corporate governance and risk management. The study highlights the trend towards the depatrimonialization of civil law and the growing centrality of sustainability as a new legal paradigm, shaping both private autonomy and corporate strategies.