ADVANCING SUSTAINABILITY THROUGH REGULATORY FRAMEWORKS: A CRITICAL ANALYSIS OF THE EU'S CORPORATE SUSTAINABILITY DUE DILIGENCE DIRECTIVE

The evolving discourse on sustainability transcends environmental conservation, encompassing a wider spectrum of concerns that involve an array of stakeholders including policy makers, investors, and civil society. This broad engagement has spurred legislative efforts within the European Union (EU) to incorporate sustainable practices across the corporate sector. Central to these efforts is the Corporate Sustainability Due Diligence Directive (CSDDD), a legislative framework initiated by the European Commission to mandate transparency in corporations’ environmental and human rights efforts. This paper delves into the CSDDD within the context of the EU's broader legislative and policy initiatives aimed at promoting sustainable development. It examines the directive's potential to transform corporate due diligence practices, its implications for EU and non-EU entities, and its broader impact on global sustainability standards.