Article 26: Substantiated concerns

Karin Buhmann

Chapter 25 in Sustainable Business in Europe, 2026, pp 339-351 from Edward Elgar Publishing

Abstract: This contribution outlines and comments on Article 26 of the Corporate Sustainability Due Diligence Directive. It describes the Directive's provision ‘substantiated concerns’ and places it in the wider context of complaints or grievances on company conduct affecting the environment or human rights adversely. It describes and discusses needs for complaints mechanisms such as that set out by the CSDDD as well as challenges for effective grievance handling as elements in the provision of remedy. Furthermore, the chapter covers key elements of the substantiated concern mechanism and process. Finally, it assesses alignment with the UNGPs and the OECD Guidelines, including the National Contact Point (NCP) grievance mechanism that serves as a key remedy mechanism for the OECD Guidelines and de facto also for the UNGPs.

Keywords: Company Non-compliance; Complaints Mechanism; Grievance Handling; Legality Review; NCP Comparison; Remedy; Resources; Supervisory Authorities (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035326891
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