International and Latin American legal framework for corporate environmental responsibility

Abstract

The aim of this article is to identify the theoretical background of corporate environmental responsibility, as well as to conceptualize and establish its emergence; we will also identify the international and Latin American regulatory framework that supports the environmental responsibility that companies must have within society and the environment. The documentary analysis method and the exegetical legal method were applied, with a qualitative approach, non-experimental design, under a transverse bibliographic documentary level. After the documentary review it was observed that; the study of corporate environmental responsibility is relatively new, the first studies were carried out in the nineties, in addition, it is considered as part of corporate social responsibility, on the other hand, it was found that the environmental responsibility that companies must have is supported from a legal standpoint by several international treaties and agreements. It is concluded that legal instruments are needed in order to make environmental responsibility a performance mandatory compliance and not a voluntary act.