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The role of corporate sustainability legislation in future-proofing the EU internal market

Ristaniemi, Michael

Liikejuridiikka 1/2025 s. 77–89
14.4.2025
Asiantuntija-artikkeli

Tiivistelmä

The purpose of this article is to provide an overview and some observations of the EU landscape of corporate sustainability and responsibility legislation, as well as to show that corporate sustainability due diligence is increasingly becoming a legal requirement rather than a mere recommendation. After setting the scene and recalling the basis for such action, it will take stock of the changes thereto made during the latest legislative cycle of 2019–2024 and make sense of the policy measures affecting companies in this regard. In doing so, the article will suggest an approximate classification for differentiating between the various pieces of legislation, as well as state some key differences between more traditional legislative approaches towards regulating the role of business in society. The article will finish by pointing out the broader context of sustainability where businesses play a role, including security related elements.

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