Corporate sustainability due diligence: More than ticking the boxes?
| Author | Chantal Mak |
| DOI | http://doi.org/10.1177/1023263X221105714 |
| Published date | 01 June 2022 |
| Date | 01 June 2022 |
| Subject Matter | Editorial |
Corporate sustainability due
diligence: More than ticking
the boxes?
Chantal Mak*
The role of companies in adequately addressing the social and economic questions of our
times has caught the attention of the European legislature and of EU Member States alike.
On 23 February 2022, the European Commission presented a proposal for a Directive on
Corporate Sustainability Due Diligence, which aims to ‘advance the green transition and
protect human rights in Europe and beyond’.
1
The proposed rules require businesses to inte-
grate due diligence in their policies, to make sure they identify and prevent potential adverse
impact of their activities on human rights and the environment
2
and to bring actual infringe-
mentstoanend.
3
This EU initiative complements national laws such as the French Corporate
Duty of Diligence Law,
4
the Italian Due Diligence Laws
5
and the Dutch Child Labour Due
Diligence Law.
6
Moreover, the presentation of the proposed Directive runs in parallel to
*
Professor of private law, in particular fundamental rights and private law, Amsterdam Centre for Transformative Private
Law (ACT), University of Amsterdam, the Netherlands
Corresponding author:
Chantal Mak, Professor of private law, in particular fundamental rights and private law, Amsterdam Centre for
Transformative Private Law (ACT), University of Amsterdam, the Netherlands.
E-mail: c.mak@uva.nl
1. Press release ‘Just and sustainable economy: Commission lays down rules for companies to respect human rights and
environment in global value chains’, 23 February 2022, https://ec.europa.eu/commission/presscorner/detail/en/
ip_22_1145 (unless indicated otherwise, all websites referred to were last consulted on 6 May 2022).
2. Proposalfor a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence and
amending Directive (EU) 2019/1937, COM(2022) 71 final, https://ec.europa.eu/info/sites/default/files/
1_1_183885_prop_dir_susta_en.pdf, Articles 5-7.
3. Proposal for a Directive on Corporate Sustainability Due Diligence, Article 8.
4. Loin
o
2017-399 du 27 mars 2017 relative au devoir de vigilance des sociétés mères et des entreprises donneuses d’ordre,
https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000034290626/.
5. LegislativeDecree No. 231/2001, Gazzetta ufficiale no. 140, 19 June 2001, https://web.camera.it/parlam/leggi/deleghe/
01231dl.htm, recently amended by Legislative Decrees No. 184/2021, https://www.gazzettaufficiale.it/eli/id/2021/11/
29/21G00200/sg, and No. 195/2021, https://www.gazzettaufficiale.it/eli/id/2021/11/30/21G00203/sg.
6. Wetzorgplicht kinderarbeid, Stb. 2019, 401, https://www.eerstekamer.nl/wetsvoorstel/34506_initiatiefvoorstel_kuiken.
Editorial
Maastricht Journal of European and
Comparative Law
2022, Vol. 29(3) 301–303
© The Author(s) 2022
Article reuse guidelines:
sagepub.com/journals-permissions
DOI: 10.1177/1023263X221105714
maastrichtjournal.sagepub.com
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