El proceso de diligencia debida en la nueva directiva europea

Abstract

This article provides an analysis of the Directive 2024/1760 of 13 June on Corporate Sustainability Due Diligence, focusing on its role in the protection of workers’ human rights. The lengthy negotiation process, which included several rounds of discussions, provides the context for its adoption, while also explaining the weakening of some of the measures contained in the standard. Throughout the various stages of the due diligence process, the scope of the new obligations imposed on companies and their potential impact on working conditions in global supply chains are examined in detail. Finally, it addresses the challenges of effective implementation, including the lack of sufficiently clear guidelines, which could lead to superficial compliance with the standard without addressing the underlying issues.