Resumen de Towards sustainable enterprises: the impact factor of climate change for corporate responsibility and performance

Yen-Lin Chiu

• This paper discusses the growing role and impact of climate change for companies in the European Union (EU) from an entrepreneurial perspective. Based on the premise that effective climate solutions should ideally be developed within the business environment, the objective of this article is to explore legal ways and methods that lead towards more sustainable enterprises. The following study presents the main features of the EU regulatory framework by reviewing the relevant laws that apply during various stages of a company and thereby evidences how climate considerations can become an integral part of successful management concepts. Also taking into account international trends, the contribution thus highlights the broader implications of climate change as an emerging key factor for corporate responsibility and performance.