Diligencia debida en materia de sostenibilidad empresarial: el nuevo mantra y sus falacias

This article is the paper presented at the XIX Harvard‐Complutense Seminar, held at the Harvard Law School (Cambridge, USA) on 25 to 27 of September 2023. It focuses on the “Proposal for an EU Directive on Corporate Sustainability Due Diligence”, of 23 February 2022. Considering that the Directive has been finally approved (Directive EU 2024/1760, of 13 June 2024), a new chapter (7 – Epilogue) has been added to provide a brief comparison between the former version of the Proposal and the final version of the Directive. Those key aspects that have been substantially modified affect to: (a) the personal scope of application; (b) the material scope of application; (c) the due diligence duties in general; (d) the duty on climate change in particular; (e) the enforcement mechanisms; and (f) the director’s duties.