20.500.12556/DKUM-99047 Corporate sustainability due diligence as a transformative element of EU corporate law The regulation of corporate conduct with respect to environmental and human rights impacts has assumed increasing prominence in EU company law, reflecting developments in corporate sustainability law. This article examines the development of corporate sustainability law in the EU, focusing on corporate sustainability due diligence as a component of EU corporate law and an emerging framework shaping corporate responsibilities. It analyses the Omnibus I reform of the Corporate Sustainability Due Diligence Directive (CSDDD) and evaluates its implications for company law and corporate governance. The article explores the simplifications introduced by the reform, particularly regarding the scope and structure of due diligence as a risk-based, continuous system for identifying, preventing, mitigating and accounting for adverse impacts. It argues that, notwithstanding these adjustments, due diligence remains a legal standard of corporate governance. At the same time, the reform narrows the circle of obligated companies and underscores the need for coherent implementation. CSDDD company law corporate governance corporate sustainability due diligence directors’ duties EU corporate law human rights sustainability regulation true false true Angleški jezik Angleški jezik Znanstveno delo 2026-07-28 09:33:47 2026-07-28 09:33:48 2026-07-29 03:06:33 0000-00-00 00:00:00 2026 0 0 Str. 1451-1480 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 2026-07-04 658.114:340.13 283282435 286180099 10.18690/um.epf.7.2026.70 https://press.um.si/index.php/ump/sl/catalog/book/1126/chapter/1355 1 ae85b7f6-8a56-11f1-b077-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=208683 RAZ_Primec_Andreja_2026.pdf RAZ_Primec_Andreja_2026.pdf 1 7A70C7CF6BAEFA297AE228083B39FE26 977d7a96ead595678f289c19a7550c158029e6ed64ff52c0d9546d051afb53c7 c5220546-8a56-11f1-b077-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=208684 Ekonomsko-poslovna fakulteta 0 0 0