Luci e ombre della recente proposta di direttiva relativa al dovere di due diligence delle imprese in materia di sostenibilità

The present contribution discusses the initiatives recently undertaken at the EU level in terms of human rights and environmental protection against corporate abuses. Reference is made to the EU Commission Proposal for a Directive on corporate sustainability due diligence, as subsequently amended by the Council of the EU and the EU Parliament. Focusing on the subjective and objective scope of application, and the remedies available to victims of abuses, the article assesses the lights and shadows of the said instrument, leading to an overall judgment of limited effectiveness.