The EU’s Corporate Sustainability Due Diligence Directive: An Excessively Diligent Proposal

The recently-proposed Corporate Sustainability Due Diligence Directive (the ‘Proposal’) introduces environmental and human rights due diligence duties applicable to companies and their directors along the entire value chain. We argue that the Proposal is not well-calibrated in its content and effects and that the European Parliament and the Council should postpone the introduction of its many provisions on supervision, sanctions, enforcement, and liability. The paper analyses the Proposal’s critical points