Article 14: Notification mechanism and complaints procedure

Anna Triponel and Ana María Uribe

Chapter 13 in Sustainable Business in Europe, 2026, pp 190-206 from Edward Elgar Publishing

Abstract: This contribution provides commentary on Article 14 of the EU Corporate Sustainability Due Diligence Directive (CSDDD), which provides for two mechanisms to enhance companies’ respect for human rights and environmental impacts: a complaints procedure and a notification mechanism. The complaints procedure enables affected and potentially affected stakeholders, or their legitimate representatives, to report actual or potential adverse impacts linked to companies. The notification mechanism enables stakeholders with relevant information to raise concerns about potential or actual adverse impacts. The scope, structure and expectations of these mechanisms are described in the chapter, as well as how these provisions interconnect with the UN Guiding Principles on Business and Human Rights’ (UNGPs) effectiveness criteria for non-judicial grievance mechanisms. The chapter also discusses the role of collaborative mechanisms in helping companies meet Article 14 requirements, as well as the role of these complaints procedures and notification mechanisms in conducting due diligence and the remediation of adverse human rights and environmental impacts.

Keywords: Complaints Procedure; Notification Mechanism; Grievance Mechanisms; Human Rights Due Diligence; Environmental Due Diligence; Remedy; UN Guiding Principles on Business and Human Rights (UNGPs); Effectiveness Criteria (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035326891
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