The Alignment of the CSDDD with the UN Guiding Principles on Business and Human Rights

Rachel Davis

Chapter 37 in Sustainable Business in Europe, 2026, pp 474-496 from Edward Elgar Publishing

Abstract: This contribution assesses the alignment between the EU Corporate Sustainability Due Diligence Directive (CSDDD) and the UN Guiding Principles on Business and Human Rights (UNGPs). It explains why alignment matters and assesses the main areas of alignment, where there is opportunity for greater alignment through official interpretation and national implementation of the CSDDD, and the main gaps in alignment with the UNGPs following the European Commission's 2025 “Omnibus Simplification Package”.

Keywords: Corporate Sustainability Due Diligence Directive (CSDDD); UN Guiding Principles on Business and Human Rights (UNGPs); Human Rights Due Diligence; Risk-Based Due Diligence; Supply Chain and Value Chain Impacts; Value Chain/Chain of Activities; Omnibus Simplification Package (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035326891
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