Article
How the EU Sustainability Due Diligence Directive Could Reshape Corporate America
by Luca Enriques, Matteo Gatti & Roy Shapira
One of the most important developments in corporate governance is the growing divide between the United States and the European Union (EU) on issues of corporate social responsibility. The starkest example of this divide comes from the new EU Directive on Corporate Sustainability Due Diligence (CS3D). The Directive holds large corporations legally accountable for how…