TY - JOUR AU - ANNE MARIE GARVEY AU - TATSIANA USHAKOVA T1 - Los derechos sociales y la empresa: reflexiones sobre las consecuencias de la Directiva 2014/95/UE TI - Social rights and business: analytical reflections on the impact of Directive 2014/95/EU LA - spa PY - 2026/// T2 - Revista General de Derecho del Trabajo y de la Seguridad Social SN - 1696-9626 VL - 73 PB - Iustel PP - Madrid AB - This study is situated within the domain of corporate non-financial reporting, also referred to as extra-financial or meta-financial reporting. A notable advancement in this field was marked by the adoption of Directive 2014/95/EU of 22 October by the European Parliament and the Council of the European Union, which amends Directive 2013/34/EU and imposes enhanced requirements regarding the transparency and disclosure of non-financial information. Within this overarching framework, the present research focuses specifically on corporate accountability in relation to human rights, with a particular emphasis on social rights. This focus is grounded in the obligation of companies to comply with applicable regulations at the national, supranational (European Union), and international levels, which establish standards for the protection, respect, and promotion of these rights. UR - https://portalcientifico.uah.es/documentos/69d54b4d52db815c590cd1fb DP - Dialnet - Portal de la Investigación ER -