Corporate Sustainability Reporting : Shifting From Optional Due Diligence to Mandatory Duty

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A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
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Authors

Date

2025-10

Department

Department of Marketing

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Mcode

Degree programme

Language

en

Pages

8

Series

Business Ethics, the Environment & Responsibility, Volume 34, issue 4, pp. 2048-2055

Abstract

This paper offers a critical overview of the newly proposed Corporate Sustainability Due Diligence Directive by the European Commission. The aim is to uncover potential opportunities, challenges, gaps, and contradictions, within the directive. We provide insights on how companies can effectively navigate through these issues and leverage upon the directive for more environmentally friendly and ethically sound operations within the global value chain. Ultimately, our aim is to offer researchers, managers, and policymakers a viewpoint on the potential impacts of the new directive on organizations and provide future research directions around responsible corporate conduct across global value chains.

Description

Publisher Copyright: © 2024 The Author(s). Business Ethics, the Environment & Responsibility published by John Wiley & Sons Ltd.

Keywords

CSDDD proposal, due diligence, global value chains, human rights

Other note

DOI

10.1111/beer.12753

Citation

Leite, E, Koporcic, N & Markovic, S 2025, 'Corporate Sustainability Reporting : Shifting From Optional Due Diligence to Mandatory Duty', Business Ethics, the Environment & Responsibility, vol. 34, no. 4, pp. 2048-2055. https://doi.org/10.1111/beer.12753

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https://urn.fi/URN:NBN:fi:aalto-202511058660

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