Luca Enriques, Matteo Gatti and Roy Shapira, ‘How the EU Sustainability Due Diligence Directive Could Reshape Corporate America’, available at SSRN (27 April 2025). Corporate America may face an unusual pairing in the fight over corporate responsibility for human rights and the environment: EU rules and US enforcement. The potential for this (unintentional) partnership is the subject of ‘How the EU Sustainability Due Diligence Directive Could Reshape Corporate America’. The article considers how the EU Directive on Corporate Sustainability Due Diligence (CS3D) will affect US companies, focusing on a ‘unique combination of the EU ambitious regulation and the US robust private enforcement landscape’ (p 1). The EU directive has a sweeping geographic reach, extending beyond EU boundaries … (more)
[Verity Winship, JOTWELL, 20 May 2025]
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