ABSTRACT
Global value chains, integral to the contemporary global economy, are often implicated in significant environmental degradation. However, the mechanisms for holding corporations accountable for these impacts, particularly in transnational contexts, remain inadequate. This chapter critically examines how legal frameworks can enhance corporate accountability for environmental damage across borders. Specifically, it analyzes the recently enacted EU Corporate Sustainability Due Diligence Directive (CSDDD), which introduces mandatory human rights and environmental due diligence obligations for companies within its scope. While the CSDDD represents a substantial advancement in the EU's broader initiative to foster sustainable business practices, our analysis reveals that its overall efficacy is compromised by several inherent limitations. Nevertheless, we contend that, given the directive's requirement for transposition into national law, these deficiencies present an opportunity for EU Member States to strengthen its provisions. In this chapter, we recommend how to achieve these improvements.
