Due diligence beyond borders: unravelling the extraterritoriality of human rights and environmental due diligence frameworks using the EU’s Proposal on Corporate Sustainability Due Diligence Directive as a test case KU Leuven
Sustainability is at the core of the European Union's policy objectives, leading it to develop a wide range of regulatory initiatives targeting all stakeholders active in the internal market. In this context, the European Commission unveiled its Proposal on Corporate Sustainability Due Diligence Directive which aims to impose mandatory human rights and environmental due diligence obligations on large EU and non-EU companies (the “Proposal” or ...