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                <title xml:lang="fr">Responsabilité sociale des entreprises du secteur minier, étude de droit comparé France/Brésil, avec le Professeur GRACE LADEIRA GARBACIO, revista juridica da Presidencia aout 2024, volume 26 n°139.</title>
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                <term xml:lang="en">Corporate Social Responsibility (CSR) • Voluntary commitment • Mining industry • France and Brazil.</term>
                <term xml:lang="en">Responsabilité Sociétale des Entreprises (RSE) • Engagement volontaire • Secteur minier • France et Brésil.</term>
                <term xml:lang="pt">Responsabilidade Social Empresarial (RSE) • Engajamento voluntário • Setor de mineração • França e Brasil.</term>
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              <p>The article aims at analysing the Corporate Social Responsibility (CSR)applied to the mining sector in the Brazilian and French context, from a legal pointof view, although not limited to it, and in a non-exhaustive way. We know that thelegal aspect, with regard to accountability itself (promoted by Environmental Law,Company Law, etc.), is the first element of interpretation of CSR. On the legal side,there are Brazilian and European criteria, notably french, within the scope of theNon-Financial Reporting Directive (NFRD). However, the article intends to presenta different perspective of the term responsibility, regarding voluntary commitment,self-responsibility of companies in the implementation of effective actionsfor the social development of interested parties.</p>
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              <p>Il s'agit d'analyser la Responsabilité Sociétale des Entreprises (RSE)appliquée au secteur minier dans le contexte brésilien et français, sous un anglejuridique, sans pour autant ne retenir que cette approche et de manière non exhaustive.On sait que l'aspect juridique, au regard de la notion de responsabilité elle-même(promue par le Droit de l'Environnement, le Droit des Sociétés, le Droit du Travail,etc.), est le premier élément d'interprétation de la RSE. D’un point de vue juridique,il existe des règles brésiliennes et aussi européennes, notamment françaises, dansle cadre de la Directive NFRD (Non-Financial Reporting Directive). Cependant, il estenvisagé de présenter une perspective différente du terme responsabilité, en cequi concerne l'engagement volontaire, l'auto-responsabilité des entreprises dans lamise en oeuvre d'actions efficaces en faveur du développement social des partiesprenantes.</p>
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              <p>Pretende-se analisar a Responsabilidade Social Empresarial (RSE) aplicadaao setor de mineração no contexto brasileiro e francês, do ponto de vista jurídico, sem,contudo, ater-se apenas a esta abordagem, e de forma não exaustiva. É sabido queo aspecto jurídico, no que tange à responsabilização em si (promovida pelo DireitoAmbiental, Direito Societário etc.), é o primeiro elemento de interpretação da RSE.Do ponto de vista jurídico, há regras brasileiras e também europeias, notadamentefrancesas, no âmbito da Diretiva NFRD (Non-Financial Reporting Directive). Contudo,vislumbra-se apresentar uma perspectiva diversa do termo responsabilidade, quantoao engajamento voluntário, à autorresponsabilidade empresarial na implantaçãode ações efetivas em prol do desenvolvimento social das partes interessadas.</p>
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