New trends in legal frameworks for purpose‐driven companies—The European way(s)
本文梳理了欧洲在目标驱动型公司方面的法律新趋势，区分了激励企业创造利益（如可持续披露规则）和抑制损害（如侵权法、供应链尽职调查法）的干预措施，并探讨了信义义务在灰色地带的作用，最后对欧洲双目标公司的协调提出建议。
Abstract The debate on corporate governance of business companies and the discussions on the concept of corporate purpose intensified. Looking at the role of law in ensuring that businesses profit from creating benefits and not from creating detriments, it is worth distinguishing between interventions designed to incentivise the former (e.g., mandatory rules on sustainability disclosure or new dual‐purpose companies) and disincentivise the latter (tort or recent supply chain due diligence laws). Nevertheless, the existence of a grey area for activities that do not materialise in tort, or the violation of other mandatory rules cannot be denied and is probably where the reconceptualisation of fiduciary duties can mediate. New legal trends in these areas are mapped with a special focus on the European context and some comparative law considerations with respect to the United Kingdom and the United States. Finally, a suggestion for the future of European harmonisation on dual‐purpose companies will be offered.