Corporate Criminal Liability Along the Supply Chain? – An Austrian Perspective

Abstract

The proposal for a Corporate Sustainability Due Diligence Directive [CSDDD] has led to numerous questions in various legal areas. However, little has been examined so far regarding whether a breach of the obligations programme that member states must implement into their legal systems based on this directive can also have criminal consequences for corporations that are part of the supply chain. The present paper attempts to provide an initial assessment of these questions based on the Austrian system of criminal liability of legal entities.