Public Goals and Private Duties in the Corporate Sustainability Due Diligence Directive

This paper aims at assessing how the proposed Corporate Sustainability Due Diligence Directive incorporates public objectives set by international organisations and state actors into the governance of large E.U. companies. In particular, it outlines the roots of the due diligence process enshrined in the proposed text, to then assess how the UNGPs and the OECD Due Diligence Guidance, the UN Sustainable Goals, the Paris Agreement, and the international agreements and conventions listed in the Annex are integrated within the legal instrument.