Advancing Transnational Corporations’ Overseas Environmental Accountability: The Impact of Mandatory Non-Financial Reporting on Foreign Direct Liability Claims before European National Courts

  • Silvia Barlassina De Haagse Hogeschool


This paper addresses the extraterritorial dimension of transnational corporations, focusing on the corporate
accountability-deficit that characterizes the current International legal framework. The analysis looks at parent
companies’ civil liability for environmental harm caused abroad. By introducing a selected number of foreign direct liability cases brought before European national courts, the paper investigates whether the binding environmental and human rights reporting obligations contained in Directive 2014/95/EU contribute to the determination of a parent company’s duty of care towards its overseas subsidiaries, and consequently establish their potential liability.

How to Cite
BARLASSINA, Silvia. Advancing Transnational Corporations’ Overseas Environmental Accountability. Student Undergraduate Research E-journal!, [S.l.], v. 3, p. 164-167, dec. 2017. ISSN 2468-0443. Available at: <>. Date accessed: 26 may 2019. doi: