Diligencia debida y sostenibilidad corporativa: el impacto de la nueva regulación europea (UE)
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2025
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Leopoldianum
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Dopazo Fraguío, M. P. (2025): Diligencia debida y sostenibilidad corporativa: el impacto de la nueva regulación europea (UE). En F. Rei y F. de Miranda Ribeiro (Orgs.), Anais do VIII Congresso Internacional de Direito Ambiental Internacional (849-869). Leopoldianum.
Abstract
El principal propósito de esta aportación es aproximar el conocimiento sobre la nueva regulación europea aprobada en materia de diligencia debida, conforme a la Directiva (UE) 2024/1760 sobre diligencia debida de las empresas en materia de sostenibilidad de 13 de junio de 2024, y la ulterior Directiva 2025, por la que se modifica el calendario previsto para su positiva implementación. En la Unión Europea, en virtud de este innovador marco normativo común, han sido establecidas obligaciones empresariales específicas de necesario cumplimiento, focalizando los aspectos sociales y medioambientales/climáticos como cuestiones clave a considerar. En la práctica, lo impuesto implicará el deber de reforzar la responsabilidad corporativa, prestando especial atención a la gestión del riesgo -o de los riesgos- y la adecuada adopción de eficaces medidas preventivas. Por todo ello, se estima que la proyección europea e internacional de esta normativa sí podría ser relevante.
The main purpose of this contribution is to broaden knowledge about the new European regulation approved on due diligence, in accordance with Directive (EU) 2024/1760 on corporate sustainability due diligence of June 13, 2024, and the subsequent Directive 2025, which modifies the timeline for its successful implementation. In the European Union, under this innovative common regulatory framework, specific corporate obligations have been established that must be complied with, focusing on social and environmental/climate aspects as key themes to consider. In practice, what is imposed will entail the duty to strengthen corporate responsibility, paying special attention to risk management and the appropriate adoption of effective preventive measures. Therefore, it is estimated that the European and international projection of this regulation could be significant.
The main purpose of this contribution is to broaden knowledge about the new European regulation approved on due diligence, in accordance with Directive (EU) 2024/1760 on corporate sustainability due diligence of June 13, 2024, and the subsequent Directive 2025, which modifies the timeline for its successful implementation. In the European Union, under this innovative common regulatory framework, specific corporate obligations have been established that must be complied with, focusing on social and environmental/climate aspects as key themes to consider. In practice, what is imposed will entail the duty to strengthen corporate responsibility, paying special attention to risk management and the appropriate adoption of effective preventive measures. Therefore, it is estimated that the European and international projection of this regulation could be significant.