Udržitelnost v dodavatelských řetězcích v právu EU

Global value chains (GVCs) structure production across multiple countries, often resulting in environmental and human rights impacts beyond national borders. EU companies, through their business practices, may inadvertently contribute to such adverse effects worldwide. In response, the European Union (EU) has taken a leading role in implementing mandatory supply chain due diligence legislation, requiring certain EU and third-country companies to assess and mitigate risks related to human rights and environmental harm. This paper (i) provides an overview of EU sustainability due diligence measures, (ii) examines and compares three key instruments – the Deforestation Regulation, the Conflict Minerals Regulation, and the Corporate Sustainability Due Diligence Directive – through the lens of due diligence requirements, and (iii) explores the interplay between sector-specific and general due diligence frameworks.

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Publication Details

Journal
AUC IURIDICA
Published
2025-05-29
DOI
https://doi.org/10.14712/23366478.2025.390
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
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article

Udržitelnost v dodavatelských řetězcích v právu EU

Monika Feigerlová
AUC IURIDICA
Taxation and Legal Issues
article

Udržitelnost v dodavatelských řetězcích v právu EU

Monika Feigerlová
article en

Abstract

Global value chains (GVCs) structure production across multiple countries, often resulting in environmental and human rights impacts beyond national borders. EU companies, through their business practices, may inadvertently contribute to such adverse effects worldwide. In response, the European Union (EU) has taken a leading role in implementing mandatory supply chain due diligence legislation, requiring certain EU and third-country companies to assess and mitigate risks related to human rights and environmental harm. This paper (i) provides an overview of EU sustainability due diligence measures, (ii) examines and compares three key instruments – the Deforestation Regulation, the Conflict Minerals Regulation, and the Corporate Sustainability Due Diligence Directive – through the lens of due diligence requirements, and (iii) explores the interplay between sector-specific and general due diligence frameworks.

AUC IURIDICAVol. 71(2)
Openalex Percentile: Top 83%
Taxation and Legal Issues
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