Abstract
The most important for the legal regulation of sustainable corporate governance is the latest proposal of the EU directive, which introduces the duties of corporate sustainability due diligence (corporate sustainability due diligence directive, CSDDD, proposal 2022); that is, the duties of companies (also from third countries) to define actual and potential negative impacts on the environment and human rights, and the duty to prevent and eliminate them (also in business chains). It seems that the voluntary action did not lead to a large-scale improvement in all sectors, so negative externalities of EU production and consumption are noticeable in the Union and outside. In this regard, the CSDDD also relies on the OECD due diligence guidelines for responsible supply chains of minerals from conflict-affected and high-risk areas, the OECD guidelines for textiles and footwear and, in collaboration with FAO, the guidelines for agriculture and food.
Published Version
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