Article 19: Guidelines

Tomislav Ivančić

Chapter 18 in Sustainable Business in Europe, 2026, pp 247-257 from Edward Elgar Publishing

Abstract: This contribution comments on Article 19 of the Corporate Sustainability Due Diligence Directive, which outlines the Commission's obligation to issue general and sector-specific guidelines to support companies and Member States in implementing due diligence. It critically examines the governance, scope, and technical relevance of the guidelines, the diversity of Member State capacities, and the implications for upstream suppliers in global supply chains. It also discusses the interaction between these guidelines and other EU legislation and sustainability standards, with attention to low- and middle-income countries.

Keywords: Sustainability Guidelines; Global Supply Chains; Sector-Specific Risks; Low- and Middle-Income Countries (LMICs); Responsible Business Conduct; Regulatory Coherence; Global Trade (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035326891
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