| Title: | Corporate sustainability due diligence as a transformative element of EU corporate law |
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| Authors: | ID Primec, Andreja (Author)
ID Pastirk, Gal (Author) |
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| Files: |  https://press.um.si/index.php/ump/sl/catalog/book/1126/chapter/1355
 RAZ_Primec_Andreja_2026.pdf (477,83 KB)
MD5: 7A70C7CF6BAEFA297AE228083B39FE26
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| Language: | English |
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| Work type: | Scientific work |
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| Typology: | 1.16 - Independent Scientific Component Part or a Chapter in a Monograph |
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| Organization: | EPF - Faculty of Business and Economics
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| Abstract: | 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. |
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| Keywords: | CSDDD, company law, corporate governance, corporate sustainability due diligence, directors’ duties, EU corporate law, human rights, sustainability regulation |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Publication date: | 04.07.2026 |
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| Year of publishing: | 2026 |
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| Number of pages: | Str. 1451-1480 |
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| PID: | 20.500.12556/DKUM-99047  |
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| UDC: | 658.114:340.13 |
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| COBISS.SI-ID: | 286180099 |
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| DOI: | 10.18690/um.epf.7.2026.70 |
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| Publication date in DKUM: | 28.07.2026 |
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| Views: | 252 |
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| Downloads: | 4 |
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| Metadata: |    |
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| Categories: | Misc.
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