Transnational Regulation of ESG Criteria in the EU-MERCOSUR Agreement and Its Impact on Companies in the South American Bloc

This study, analyzing the intersection of trade and socio-environmental governance, investigates how the requirement for environmental, social, and governance (ESG) criteria influences business practices beyond the borders of the European Union (EU). The research adopts a qualitative methodology bas...

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Detalles Bibliográficos
Autores principales: Lima, Luciana Cristina da Conceição, Pires, Sara Moreno, Resende, David Nunes
Formato: Artículo revista
Lenguaje:Inglés
Publicado: Universidad Nacional del Litoral 2025
Materias:
EU-MERCOSUR agreement; Corporate Sustainability Reporting Directive (CSRD); Environmental, Social and Governance (ESG); transnational regulation; MERCOSUR.
Acceso en línea:https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/index/article/view/14915
Aporte de:
Biblioteca Virtual - Publicaciones (UNL) de Universidad Nacional del Litoral
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institution Universidad Nacional del Litoral
institution_str I-26
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container_title_str Biblioteca Virtual - Publicaciones (UNL)
language Inglés
format Artículo revista
topic EU-MERCOSUR agreement; Corporate Sustainability Reporting Directive (CSRD); Environmental, Social and Governance (ESG); transnational regulation; MERCOSUR.
EU-MERCOSUR agreement; Corporate Sustainability Reporting Directive (CSRD); Environmental, Social and Governance (ESG); transnational regulation; MERCOSUR.
spellingShingle EU-MERCOSUR agreement; Corporate Sustainability Reporting Directive (CSRD); Environmental, Social and Governance (ESG); transnational regulation; MERCOSUR.
EU-MERCOSUR agreement; Corporate Sustainability Reporting Directive (CSRD); Environmental, Social and Governance (ESG); transnational regulation; MERCOSUR.
Lima, Luciana Cristina da Conceição
Pires, Sara Moreno
Resende, David Nunes
Transnational Regulation of ESG Criteria in the EU-MERCOSUR Agreement and Its Impact on Companies in the South American Bloc
topic_facet EU-MERCOSUR agreement; Corporate Sustainability Reporting Directive (CSRD); Environmental, Social and Governance (ESG); transnational regulation; MERCOSUR.
EU-MERCOSUR agreement; Corporate Sustainability Reporting Directive (CSRD); Environmental, Social and Governance (ESG); transnational regulation; MERCOSUR.
author Lima, Luciana Cristina da Conceição
Pires, Sara Moreno
Resende, David Nunes
author_facet Lima, Luciana Cristina da Conceição
Pires, Sara Moreno
Resende, David Nunes
author_sort Lima, Luciana Cristina da Conceição
title Transnational Regulation of ESG Criteria in the EU-MERCOSUR Agreement and Its Impact on Companies in the South American Bloc
title_short Transnational Regulation of ESG Criteria in the EU-MERCOSUR Agreement and Its Impact on Companies in the South American Bloc
title_full Transnational Regulation of ESG Criteria in the EU-MERCOSUR Agreement and Its Impact on Companies in the South American Bloc
title_fullStr Transnational Regulation of ESG Criteria in the EU-MERCOSUR Agreement and Its Impact on Companies in the South American Bloc
title_full_unstemmed Transnational Regulation of ESG Criteria in the EU-MERCOSUR Agreement and Its Impact on Companies in the South American Bloc
title_sort transnational regulation of esg criteria in the eu-mercosur agreement and its impact on companies in the south american bloc
description This study, analyzing the intersection of trade and socio-environmental governance, investigates how the requirement for environmental, social, and governance (ESG) criteria influences business practices beyond the borders of the European Union (EU). The research adopts a qualitative methodology based on documentary analysis and case studies of large European companies that already publish sustainability reports aligned with the Corporate Sustainability Reporting Directive (EU) 2022/2464 (CSRD) and international standards. The results demonstrate that the EU exerts indirect regulatory pressure on third-country companies integrated into its value chains, encouraging the adoption of standardized reports and reinforcing the role of transnational administrative governance in promoting sustainability. The analysis also indicates that large companies in the Southern Common Market (MERCOSUR) are progressively converging on these standards, demonstrating alignment with EU standards and opening up prospects for regulatory harmonization within the Agreement. This dynamic creates both opportunities and challenges: although standardization promotes innovation and transparency, it imposes significant compliance costs, especially for small and medium-sized companies within MERCOSUR. It is concluded that international trade agreements can act as instruments of global sustainability governance, provided they are designed to balance competitiveness and socio-environmental protection through specific provisions, monitoring and technical cooperation, thus strengthening the role of governments and companies in this process.
publisher Universidad Nacional del Litoral
publishDate 2025
url https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/index/article/view/14915
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AT piressaramoreno transnationalregulationofesgcriteriaintheeumercosuragreementanditsimpactoncompaniesinthesouthamericanbloc
AT resendedavidnunes transnationalregulationofesgcriteriaintheeumercosuragreementanditsimpactoncompaniesinthesouthamericanbloc
first_indexed 2026-02-15T05:11:07Z
last_indexed 2026-02-15T05:11:07Z
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spelling I26-R133-article-149152026-01-28T18:19:36Z Transnational Regulation of ESG Criteria in the EU-MERCOSUR Agreement and Its Impact on Companies in the South American Bloc Transnational Regulation of ESG Criteria in the EU-MERCOSUR Agreement and Its Impact on Companies in the South American Bloc Lima, Luciana Cristina da Conceição Pires, Sara Moreno Resende, David Nunes EU-MERCOSUR agreement; Corporate Sustainability Reporting Directive (CSRD); Environmental, Social and Governance (ESG); transnational regulation; MERCOSUR. EU-MERCOSUR agreement; Corporate Sustainability Reporting Directive (CSRD); Environmental, Social and Governance (ESG); transnational regulation; MERCOSUR. This study, analyzing the intersection of trade and socio-environmental governance, investigates how the requirement for environmental, social, and governance (ESG) criteria influences business practices beyond the borders of the European Union (EU). The research adopts a qualitative methodology based on documentary analysis and case studies of large European companies that already publish sustainability reports aligned with the Corporate Sustainability Reporting Directive (EU) 2022/2464 (CSRD) and international standards. The results demonstrate that the EU exerts indirect regulatory pressure on third-country companies integrated into its value chains, encouraging the adoption of standardized reports and reinforcing the role of transnational administrative governance in promoting sustainability. The analysis also indicates that large companies in the Southern Common Market (MERCOSUR) are progressively converging on these standards, demonstrating alignment with EU standards and opening up prospects for regulatory harmonization within the Agreement. This dynamic creates both opportunities and challenges: although standardization promotes innovation and transparency, it imposes significant compliance costs, especially for small and medium-sized companies within MERCOSUR. It is concluded that international trade agreements can act as instruments of global sustainability governance, provided they are designed to balance competitiveness and socio-environmental protection through specific provisions, monitoring and technical cooperation, thus strengthening the role of governments and companies in this process. This study, analyzing the intersection of trade and socio-environmental governance, investigates how the requirement for environmental, social, and governance (ESG) criteria influences business practices beyond the borders of the European Union (EU). The research adopts a qualitative methodology based on documentary analysis and case studies of large European companies that already publish sustainability reports aligned with the Corporate Sustainability Reporting Directive (EU) 2022/2464 (CSRD) and international standards. The results demonstrate that the EU exerts indirect regulatory pressure on third-country companies integrated into its value chains, encouraging the adoption of standardized reports and reinforcing the role of transnational administrative governance in promoting sustainability. The analysis also indicates that large companies in the Southern Common Market (MERCOSUR) are progressively converging on these standards, demonstrating alignment with EU standards and opening up prospects for regulatory harmonization within the Agreement. This dynamic creates both opportunities and challenges: although standardization promotes innovation and transparency, it imposes significant compliance costs, especially for small and medium-sized companies within MERCOSUR. It is concluded that international trade agreements can act as instruments of global sustainability governance, provided they are designed to balance competitiveness and socio-environmental protection through specific provisions, monitoring and technical cooperation, thus strengthening the role of governments and companies in this process. Universidad Nacional del Litoral 2025-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/index/article/view/14915 10.14409/redoeda.v12i2.14915 Revista Eurolatinoamericana de Direito Administrativo; v. 12 n. 2 (2025): julho/dezembro; e287 Euro-Latin American Journal of Administrative Law; Vol. 12 No. 2 (2025): July/December; e287 Revista Eurolatinoamericana de Derecho Administrativo; Vol. 12 Núm. 2 (2025): julio/diciembre; e287 2362-583X 10.14409/redoeda.v12i2 en https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/index/article/view/14915/21122 Derechos de autor 2025 Luciana Cristina da Conceição Lima, Sara Moreno Pires, David Nunes Resende http://creativecommons.org/licenses/by/4.0

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