Glossary

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Summary

At the beginning of 2022, The European Commission proposed a directive on Corporate Sustainability Due Diligence. It aims to foster "sustainable and responsible corporate behaviour and to anchor human rights and environmental considerations in companies' operations and corporate governance".

Benefits of the new rules – which are categorised by benefits for citizens, benefits for companies and benefits for developing countries – are far-reaching. A few examples include:

  • Better protection for human rights.
  • Improved access to justice for victims.
  • A harmonised legal framework for companies in the European Union.
  • Better access to finance.
  • Improved living conditions.
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