欧盟企业可持续性尽职调查指令草案:首次评估

IF 2.3 Q3 BUSINESS
Christopher Patz
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引用次数: 1

摘要

今年2月,欧盟委员会终于发布了其关于全欧盟企业可持续性尽职调查指令的提案(“指令草案”)。1该指令草案遵循了2017年法国的《警惕义务》和2021年德国的《供应链法》,以及2020年欧洲议会关于同一主题的法律草案,2在各个方面都是同类概念中最雄心勃勃的。3尽管如此,将源自国际标准的人权和环境尽职调查概念合法化的举措再次吸引了欧洲决策者(通常以“法律确定性”的名义)修改和限制国际商定和既定概念的各个方面,最终效果是减少公司长达十年的既定责任。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The EU’s Draft Corporate Sustainability Due Diligence Directive: A First Assessment
In February this year, the European Commission finally released its proposal for an EU-wide Directive on Corporate Sustainability Due Diligence (‘the draft directive’).1 The draft directive, which follows the 2017 French devoir du vigilance (Duty of Vigilance) and the 2021 German Lieferkettengesetz (Supply Chain Law) as well as a 2020 European Parliament draft law on the same topic,2 is in various respects the most ambitious of its kind.3 Nonetheless, the move to legalize the concept of human rights and environmental due diligence as derived from the international standards has once again tempted European policy-makers (often in the name of ‘legal certainty’) to amend and limit aspects of the internationally agreed and -established concept, with the ultimate effect of reducing decade-long established responsibilities for companies.
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来源期刊
CiteScore
3.30
自引率
13.60%
发文量
41
期刊介绍: The Business and Human Rights Journal (BHRJ) provides an authoritative platform for scholarly debate on all issues concerning the intersection of business and human rights in an open, critical and interdisciplinary manner. It seeks to advance the academic discussion on business and human rights as well as promote concern for human rights in business practice. BHRJ strives for the broadest possible scope, authorship and readership. Its scope encompasses interface of any type of business enterprise with human rights, environmental rights, labour rights and the collective rights of vulnerable groups. The Editors welcome theoretical, empirical and policy / reform-oriented perspectives and encourage submissions from academics and practitioners in all global regions and all relevant disciplines. A dialogue beyond academia is fostered as peer-reviewed articles are published alongside shorter ‘Developments in the Field’ items that include policy, legal and regulatory developments, as well as case studies and insight pieces.
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