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The EU Directive on Corporate Sustainability Due Diligence (CS3D) has established a legal obligation for large companies to conduct due diligence in their operations and value chains to prevent and address adverse impacts on human rights and the environment. The CS3D builds on and seeks to align with international due diligence standards on business and human rights, including the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct. This paper examines the extent to which the OECD Guidelines played a role in the legislative process of the CS3D. By analysing the travaux préparatoires of the CS3D, the interactions between these two instruments will be identified. The findings may also help to understand the relevance of the OECD jurisprudence to the interpretation and implementation of the CS3D in the future, particularly in those EU Member States whose governments have adhered to the OECD Guidelines, in relation to the failure of corporate behaviour to comply with human rights and environmental due diligence.

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Influence of the OECD Guidelines and Jurisprudence in the Legislative Process of the EU Directive on Corporate Sustainability Due Diligence

  • 会议论文

  • 出版模式：

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  • 发表日期：

    2025年

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  • Monika Feigerlová

摘要

The EU Directive on Corporate Sustainability Due Diligence (CS3D) has established a legal obligation for large companies to conduct due diligence in their operations and value chains to prevent and address adverse impacts on human rights and the environment. The CS3D builds on and seeks to align with international due diligence standards on business and human rights, including the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct. This paper examines the extent to which the OECD Guidelines played a role in the legislative process of the CS3D. By analysing the travaux préparatoires of the CS3D, the interactions between these two instruments will be identified. The findings may also help to understand the relevance of the OECD jurisprudence to the interpretation and implementation of the CS3D in the future, particularly in those EU Member States whose governments have adhered to the OECD Guidelines, in relation to the failure of corporate behaviour to comply with human rights and environmental due diligence.