Implementing the Corporate Sustainability Due Diligence Directive beyond Europe: some enforcement challenges

Humberto Cantú Rivera

Chapter 43 in Sustainable Business in Europe, 2026, pp 596-608 from Edward Elgar Publishing

Abstract: The adoption of the CSDDD constitutes a milestone in the regulatory project around business and human rights, highlighting the role of home States in requiring companies headquartered in Europe to take measures to identify, prevent and redress adverse human rights impacts in its value chains, including those in third countries. It also addresses the role of non-EU companies of a certain size operating in the Union, presenting different ways in which the law can be used to promote responsible business conduct across global value chains. However, while it is undoubtedly an innovative approach, the CSDDD faces important regulatory complexities. In this regard, this chapter addresses some potential difficulties in the implementation of the CSDDD beyond Europe, starting with an analysis of the capacity (and limits) for States to regulate transnational value chains. It then turns to the way in which the CSDDD foresees its relationship with third countries, addressing some legal and practical challenges that may hinder the effectiveness of the Directive outside of Europe. A key element developed in this text is the need to recognise the different ways in which human rights due diligence is understood and implemented in other regions of the world, and how the CSDDD and EU Member States should prioritise international cooperation in capacity-building in order to improve the regulatory ecosystem on business and human rights.

Keywords: CSDDD; Jurisdiction; Transnational Law; Extraterritoriality; Corporate Culture; Value Chains; Third Countries (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035326891
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