Odmik od uveljavitve obveznosti skrbnega pregleda v zadevah trajnostnosti

slovenian

2024

volume 50, issue 3/4

corporate social responsibility   directors’ duty   due diligence   sustainability corporate governance

Narodna in univerzitetna knjižnica
(Obvezni izvod spletne publikacije)

The uncertain political situation in the European Union has made it challenging to adopt the Corporate Sustainability Due Diligence Directive, one of the most essential building blocks of the Green Transition. Despite a provisional agreement on its content by the EU Council and the European Parliament in December 2023, what was usually a formal vote in both bodies turned into a heated political debate. The final text of the Directive, adopted by the European Parliament on April 24 and still to be endorsed by the Council, differs from the December provisional agreement and the latter from the Commission’s final legislative proposal. The range of obliged parties is broadened, while the proposed duty of directors to carry out due diligence on sustainability matters is dropped. However, the duty of due diligence about adverse environmental and human rights impacts remains, and so does the responsibility of directors, who will be required to ensure that it is carried out as part of their fundamental duty to “act in the best interests of society” (the legality of their business). Although Slovenian corporate governance practice is based on emphasising the interests of shareholders, companies will have to pursue the interests of other stakeholders by exercising their due diligence obligations in sustainability matters and, thus, indirectly, directors.

08.12.2025