Martin Burgi

Los desafíos de la aplicación de la directiva sobre la diligencia debida de las empresas en materia de sostenibilidad y la experiencia de la ley alemana de la cadena de suministro

Introduction

Los desafíos de la aplicación de la directiva sobre la diligencia debida de las empresas en materia de sostenibilidad y la experiencia de la ley alemana de la cadena de suministro. Analiza los desafíos de aplicar la Directiva CS3D de sostenibilidad y la experiencia de la ley alemana de la cadena de suministro (LkSG), incluyendo costes y obligaciones.

Abstract

SUMARIO: 1. INTRODUCCIÓN.— 2. LA DIRECTIVA 2024/1760 (CS3D).— 3. LA EXPEREINCIA DE LA LEY ALEMANA DE OBLIGACIONES DE DILIGENCIA DEBIDA EN LA CADENA DE SUMINISTROS (LIEFERKETTENSORGFALSPFLICHTEN GESETZ (LkSG) DESDE LA PERSPECTIVA DEL DERECHO PÚBLICO: 3.1. Los costes de aplicación de la Ley; 3.2. Las determinaciones clave de la Ley (LKSG); 3.3.En especial, las obligaciones de diligencia debida; 3.4. Supervisión y sanciones a las empresas sujetas a obligaciones de diligencia debida.

Review

This article addresses a highly pertinent and timely subject: the implementation challenges of the newly adopted Corporate Sustainability Due Diligence Directive (CSDDD). By leveraging the practical experience gained from Germany's Supply Chain Due Diligence Act (LkSG), the work offers a crucial comparative analysis that promises to illuminate potential pitfalls and best practices for companies and policymakers across the European Union. Given the complexity and far-reaching implications of the CSDDD, an examination of existing national frameworks, particularly one as significant as the LkSG, is invaluable for understanding the directive's future application. The structure outlined in the abstract demonstrates a well-conceived approach. Following an introduction and an overview of Directive 2024/1760, the article dedicates substantial attention to the LkSG, critically analyzing its experience from a public law perspective. The breakdown into specific sub-sections — covering implementation costs, key determinations, the specifics of due diligence obligations, and the critical aspects of supervision and sanctions — indicates a thorough and practical examination. This focus on concrete aspects like costs and enforcement mechanisms will be particularly beneficial for stakeholders seeking to navigate the complex regulatory landscape. Overall, this work is poised to make a significant contribution to the burgeoning discourse on sustainable corporate governance and supply chain responsibility. By meticulously dissecting the German experience, it offers practical insights and foresight into the challenges awaiting the broader application of the CSDDD. Its timely nature, coupled with a deep dive into practical and legal implications, makes it an essential read for academics, legal practitioners, companies, and policymakers grappling with the demands of enhanced sustainability due diligence obligations.

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