«Impatto negativo» e «rischio» nella Direttiva sulla Corporate Sustainability Due Diligence: questioni aperte

The paper contextualises the origins of the due diligence process embedded in the Corporate Sustainability Due Diligence Directive, assessing how these origins are reflected in the notions of «adverse impact» and «risk». While conducting an analysis of the new provisions, the paper highlights a number of issues related to the identification of the violations covered by the instrument and the proper prioritisation of adverse impacts, that will need to be addressed in the European Commission’s guidelines.