Publicação
Comparative Legal Analysis of the Corporate Sustainability Due Diligence Directive and Germany´s Supply Chain Due Diligence Act: Implications for National Compliance and Harmonization
| Resumo: | This thesis critically examines the Corporate Sustainability Due Diligence Directive (CSDDD) as a transformative legal instrument within the European Union, specifically analyzing its implications for Germany's existing Supply Chain Due Diligence Act (LkSG). The main objective is to analyze and evaluate how the CSDDD reshapes the obligations of companies concerning human rights and environmental impacts, thereby requiring significant changes to the German legal framework. By conducting a thorough comparative analysis, the research identifies key differences in the scope, due diligence requirements, and enforcement mechanisms between the CSDDD and the LkSG. The analysis reveals that while both frameworks share a common goal of preventing human rights violations and environmental harm in global supply chains, the CSDDD extends these obligations, broadening the scope to include indirect suppliers and introducing stricter due diligence obligations. The thesis explores the challenges Germany faces in integrating the CSDDD, particularly in areas where the directive imposes more stringent requirements or introduces new obligations that conflict with the current national legislation. Additionally, a range of concerns surrounding both the CSDDD and the LkSG are addressed, highlighting various challenges and limitations in their design and implementation. Through this analysis, the thesis provides a comprehensive understanding of the necessary legal adaptations required for Germany to fully align the LkSG with the CSDDD. The findings contribute to the broader discourse on corporate sustainability and human rights, offering insights into the evolving landscape of EU regulations and their impact on national legal systems. |
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| Autores principais: | Kristin Kinder |
| Assunto: | EU CSDDD LkSG due diligence supply chain transparency regulatory harmonization human rights environmental due diligence corporate governance corporate responsibility sustainability diligência devida transparência da cadeia de abastecimento harmonização regulamentar direitos humanos diligência devida ambiental governação empresarial responsabilidade empresarial sustentabilidade |
| Ano: | 2024 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade Nova de Lisboa |
| Idioma: | inglês |
| Origem: | Repositório Institucional da UNL |
| Resumo: | This thesis critically examines the Corporate Sustainability Due Diligence Directive (CSDDD) as a transformative legal instrument within the European Union, specifically analyzing its implications for Germany's existing Supply Chain Due Diligence Act (LkSG). The main objective is to analyze and evaluate how the CSDDD reshapes the obligations of companies concerning human rights and environmental impacts, thereby requiring significant changes to the German legal framework. By conducting a thorough comparative analysis, the research identifies key differences in the scope, due diligence requirements, and enforcement mechanisms between the CSDDD and the LkSG. The analysis reveals that while both frameworks share a common goal of preventing human rights violations and environmental harm in global supply chains, the CSDDD extends these obligations, broadening the scope to include indirect suppliers and introducing stricter due diligence obligations. The thesis explores the challenges Germany faces in integrating the CSDDD, particularly in areas where the directive imposes more stringent requirements or introduces new obligations that conflict with the current national legislation. Additionally, a range of concerns surrounding both the CSDDD and the LkSG are addressed, highlighting various challenges and limitations in their design and implementation. Through this analysis, the thesis provides a comprehensive understanding of the necessary legal adaptations required for Germany to fully align the LkSG with the CSDDD. The findings contribute to the broader discourse on corporate sustainability and human rights, offering insights into the evolving landscape of EU regulations and their impact on national legal systems. |
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