THE CORPORATE SUSTAINABILITY DUE DILIGENCE DIRECTIVE AND ITS IMPACT ON ITALIAN LAW: A PRELIMINARY ANALYSIS
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Abstract
This article offers a preliminary analysis of the European Union’s Corporate Sustainability Due Diligence Directive (CSDDD) and its implications for Italian law, particularly in relation to Legislative Decree No. 231/2001. The Directive mandates that large companies implement due diligence processes addressing human rights and environmental risks across their entire value chains. The paper highlights the Directive’s core obligations, enforcement mechanisms, and the anticipated challenges of its transposition into domestic law. Special attention is given to the interplay between the CSDDD and Italy’s existing corporate liability framework, underscoring areas of both convergence and tension. The author warns of potential regulatory overlap and the risk of double jeopardy where the same organizational deficiency could trigger multiple sanctions. To mitigate this, the article advocates for a careful legislative approach that harmonizes the two systems and includes safeguard clauses to prevent legal redundancy.
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