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Article 5: Due diligence

Olga Martin-Ortega and Fatimazahra Dehbi

Chapter 5 in Sustainable Business in Europe, 2026, pp 66-78 from Edward Elgar Publishing

Abstract: This contribution comments on Article 5 of the Corporate Sustainability Directive, which outlines the scope of the human rights and environmental due diligence process to be undertaken by companies. This chapter explores the evolution of due diligence within Article 5 from the 2022 proposal of the Commission to 2025 Omnibus, commenting on its framing compared to international standards, and the potential impacts of its operationalisation.

Keywords: Human Rights and Environmental Due Diligence; mHREDD; Corporate Responsibility; Corporate Accountability; Supply Chain Regulation (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035326891
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