L’evoluzione in atto nell’Unione europea in tema di diligenza dovuta e responsabilità sociale delle imprese

After examining the most recent EU regulatory initiatives providing for due diligence obligations to prevent adverse impacts of businesses on human rights, with a focus on the proposal on human rights mandatory due diligence, the article argues that the EU is attempting to develop its own approach to corporate social responsibility. Under the EU approach, the legal obligations of due diligence are backed up by a national and Union-level administrative apparatus designed to support companies in their compliance efforts. Moreover, the possible adverse spill-over effects of sustainability policies on the countries of the Global South are compensated for through the development of appropriate development aid and investment support policies.