Dopad balíčku Omnibus na (soukromoprávní) odpovědnost společností za porušení náležité péče dle CSDDD

This article explores the evolving legal framework governing corporate civil liability for breaches of due diligence obligations under the proposed EU Corporate Sustainability Due Diligence Directive (CSDDD), with a specific focus on the Czech legal context. It provides a critical analysis of the initial version of the CSDDD, especially Article 29, which introduced a novel concept of tort liability for companies failing to prevent adverse impacts on human rights and the environment. In response to political and economic concerns, the European Commission introduced the Omnibus legislative package, significantly altering the original liability architecture. The article maps these changes, including the withdrawal of uniform liability rules and the shift towards partial harmonization, and evaluates their implications for national legal systems, particularly regarding the ability to claim damages under Czech tort law. Building on comparative analysis with German and French law, the article assesses whether and how Czech tort law – particularly through Section 2910 of the Civil Code – can accommodate liability for breaches of CSDDD-based due diligence obligations. The author argues that, while the CSDDD now refrains from mandating a specific liability regime, Czech law still provides sufficient doctrinal tools to justify liability. The article also examines potential application of liability for the conduct of subsidiaries and business partners, drawing on concept of vicarious liability, and concludes with implications for the design of future Czech implementation legislation.

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Publication Details

Journal
AUC IURIDICA
Published
2025-08-29
DOI
https://doi.org/10.14712/23366478.2025.492
Primary Topic
Taxation and Legal Issues
Type
article
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article

Dopad balíčku Omnibus na (soukromoprávní) odpovědnost společností za porušení náležité péče dle CSDDD

Klára Hurychová
AUC IURIDICA
Taxation and Legal Issues
article

Dopad balíčku Omnibus na (soukromoprávní) odpovědnost společností za porušení náležité péče dle CSDDD

Klára Hurychová
article en

Abstract

This article explores the evolving legal framework governing corporate civil liability for breaches of due diligence obligations under the proposed EU Corporate Sustainability Due Diligence Directive (CSDDD), with a specific focus on the Czech legal context. It provides a critical analysis of the initial version of the CSDDD, especially Article 29, which introduced a novel concept of tort liability for companies failing to prevent adverse impacts on human rights and the environment. In response to political and economic concerns, the European Commission introduced the Omnibus legislative package, significantly altering the original liability architecture. The article maps these changes, including the withdrawal of uniform liability rules and the shift towards partial harmonization, and evaluates their implications for national legal systems, particularly regarding the ability to claim damages under Czech tort law. Building on comparative analysis with German and French law, the article assesses whether and how Czech tort law – particularly through Section 2910 of the Civil Code – can accommodate liability for breaches of CSDDD-based due diligence obligations. The author argues that, while the CSDDD now refrains from mandating a specific liability regime, Czech law still provides sufficient doctrinal tools to justify liability. The article also examines potential application of liability for the conduct of subsidiaries and business partners, drawing on concept of vicarious liability, and concludes with implications for the design of future Czech implementation legislation.

AUC IURIDICAVol. 71(3)
Openalex Percentile: Top 66%
Taxation and Legal Issues
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