European Sustainable Due Diligence: A Comment

This article discusses the EU proposal for a new Directive on Corporate Sustainable Due Diligence that was made public in February 2022. It reviews the content of the new draft Directive compared with the two previous separate initiatives on due diligence and directors’ duties that constitute its base. Parallel, the article highlights problems that still remain, particularly regarding the corporate governance part. Finally, the article discusses the reactions that the draft Directive has so far given rise to. The article is a follow-up to a previous article; ‘EU and Sustainable Corporate Governance’, that was published in NTS no.3 2021 and which reviews the earlier EU proposal on directors’ duties in greater detail.