The European Commission is developing guidelines to support the implementation of Directive (EU) 2024/1760 on corporate sustainability due diligence. To this end, a public consultation is upcoming.
The Directive targets very large EU companies as well as non-EU companies with significant business in the EU. It requires them to identify, prevent and bring to an end actual and potential adverse impacts on human rights and the environment in their own operations, those of their subsidiaries and in their value chains.
On these sensitive topics, the readers of RDIPP may refer to:
Edoardo Benvenuti, 2023, No 4, 848 ff.;
Pietro Franzina, 2022, No 4, 828 ff.;
Silvia Marino, 2021, No 4, 898 ff.