Document Type

Article

Publication Date

2022

Abstract

This article analyzes the soft law applicable to companies within the European Union (EU) in order to extract tendencies, including by comparing US and EU soft law instruments. It concludes that soft law is like wine: many enjoy it, and it gets better as it ages. Soft law is a very popular and successful girl nowadays, for legitimate reasons, but one that brings about a series of concerns as well. After an overview of the main soft law instruments related to corporate governance and financial markets, and their sources, this article extracts a number of trends.

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