Un tigru (de hârtie)? Despre Directiva (UE) 2024/1760 şi contururile noii obligaţii corporative europene de due diligence

Conf. univ. dr. Flaminia STÂRC-MECLEJAN

Universitatea de Vest din Timişoara, Facultatea de Drept

ABSTRACT

EU Directive 2024/1760 on Corporate Sustainability Due Diligence imposes key obligations on large companies, requiring them to prevent and mitigate adverse impacts on human rights and the environment. Applicable only to companies with at least 1,000 employees and a global turnover exceeding EUR 450 million, the Directive excludes most EU companies, raising concerns about its effectiveness in regulating small and medium-sized enterprises.

Targeted companies must implement a due diligence system, including measures to prevent negative impacts and monitor their effectiveness. In addition, they must align with global climate goals, such as those set out in the Paris Agreement. However, a significant challenge lies in the risk that the Directive becomes merely a...