Autori: Stella Richter Jr, Mario, Passador, Maria Lucia
Titolo: Corporate Sustainability Due Diligence: Supernatural Superserious
Periodico: Osservatorio del diritto civile e commerciale
Anno: 2024 - Fascicolo: 1 - Pagina iniziale: 235 - Pagina finale: 256

The article discusses the main issues related to the Proposal of the Corporate Sustainability Due Diligence Directive, particularly highlighting the paradigm shift it sets forth, namely from the right to due diligence to the duty of due diligence. Along with the considerations expressed on the matter by prominent European legal scholars, our review and assessment on the proposal is also based on the examination of the implications that the directive would have in the EU and in other countries, especially in the United States, and on the solutions adopted elsewhere, such as in the United Kingdom. Furthermore, the paper warns that the Directive may have negative consequences for the competitiveness and governance of European companies and may serve as an alibi for the lack of effective public policies and regulations in the fields of human rights and environmental protection. Notwithstanding the stated intentions of the proposed Directive and the subsequent iterations thereof, which we assess through a diachronic lens up to the most recent developments as of March 2024, we assert that it is unlikely to sufficiently address the imperative of planetary preservation. Consequently, there is a pressing need for a pragmatic and cohesive strategy towards corporate sustainability. Furthermore, we undertake an examination of the criticisms levied against the aforementioned directive by the leading EU association concerned with this issue, namely the Institutional Investors Group on Climate Change




SICI: 2281-2628(2024)1<235:CSDDSS>2.0.ZU;2-P
Testo completo: https://www.rivisteweb.it/download/article/10.4478/114244
Testo completo alternativo: https://www.rivisteweb.it/doi/10.4478/114244

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