Corporate sustainability due diligence: More than ticking the boxes?

Abstract

The role of companies in adequately addressing the social and economic questions of our times has caught the attention of the European legislature and of EU Member States alike. On 23 February 2022, the European Commission presented a proposal for a Directive on Corporate Sustainability Due Diligence, which aims to ‘ advance the green transition and protect human rights in Europe and beyond ’ . 1 The proposed rules require businesses to integrate due diligence in their policies, to make sure they identify and prevent potential adverse impact of their activities on human rights and the environment 2 and to bring actual infringe-ments to an end. 3 This EU initiative complements national laws such as the French Corporate Duty of Diligence Law, 4 the Italian Due Diligence Laws 5 and the Dutch Child Labour Due Diligence Law. 6 Moreover, the presentation of the proposed Directive runs in parallel to