Abstract
Corporate Sustainability Due Diligence is a current topic on Corporate Responsibility and the protection of human rights and the environment. Recently, the European Commission proposed a directive on this topic and divided opinions mainly regarding the sustainable governance part. Some Member States of the bloc have already adopted rules that embrace the mandatory due diligence process; the proposed directive does not come to eliminate such instruments, but to refine, improve and standardize them. The directive proposal is the first and only of its kind in Europe and with the elections of the European Parliament in the spring of 2024, its discussion and approval becomes urgent.
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