Corporate Sustainability Due Diligence as a Transformative Element of EU Corporate Law

Authors

Andreja Primec
University of Maribor, Faculty of Economics and Business
https://orcid.org/0000-0002-5615-7299
Gal Pastirk
University of Maribor, Faculty of Economics and Business , Euro Mediterranean University image/svg+xml

Synopsis

The regulation of corporate conduct with respect to environmental and human rights impacts has assumed increasing prominence in EU company law, reflecting developments in corporate sustainability law. This article examines the development of corporate sustainability law in the EU, focusing on corporate sustainability due diligence as a component of EU corporate law and an emerging framework shaping corporate responsibilities. It analyses the Omnibus I reform of the Corporate Sustainability Due Diligence Directive (CSDDD) and evaluates its implications for company law and corporate governance. The article explores the simplifications introduced by the reform, particularly regarding the scope and structure of due diligence as a risk-based, continuous system for identifying, preventing, mitigating and accounting for adverse impacts. It argues that, notwithstanding these adjustments, due diligence remains a legal standard of corporate governance. At the same time, the reform narrows the circle of obligated companies and underscores the need for coherent implementation.

Author Biographies

Andreja Primec, University of Maribor, Faculty of Economics and Business

Prof. Dr. Andreja Primec is an associate professor of law at the Faculty of Economics and Business, University of Maribor. She began her professional career in the judiciary at the High Court in Maribor and, after passing the judicial exam, joined the Chair of Commercial Law at the same institution. Her research focuses on commercial law, EU law, and corporate governance, with particular emphasis on the legal aspects of digital transformation and the regulation of digital markets. She has authored and co-authored numerous scientific and professional publications published in national and international journals and regularly presents her work at international conferences. Her work is characterised by an interdisciplinary approach and contributes to understanding the evolving European legal framework and its impact on corporate governance. 

Maribor, Slovenia. E-mail:andreja.primec@um.si

Gal Pastirk, University of Maribor, Faculty of Economics and Business, Euro Mediterranean University

Asst. Gal Pastirk, LL.M. is a research and teaching assistant at EMUNI University and the Faculty of Economics and Business, University of Maribor. He holds a Master of Laws (LL.M.) and is currently pursuing doctoral research in corporate law. His academic interests include commercial and corporate law, EU law, digital technology law, and sustainability law. He has gained practical experience through internships at courts and law firms and actively participates in academic projects and international conferences. His research focuses on the legal aspects of digitalisation, data governance, and the regulation of digital environments, contributing to the analysis of contemporary regulatory challenges in the European context.

Maribor and Koper, Slovenia. E-mail: gal.pastirk@um.si

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Published

July 3, 2026

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Primec, A., & Pastirk, G. (2026). Corporate Sustainability Due Diligence as a Transformative Element of EU Corporate Law. In J. Belak & S. Oberman Peterka (Eds.), Sustainable Governance in the Age of Artificial Intelligence: Interdisciplinary Perspectives on ESG, Digital Transformation and Corporate Responsibility (pp. 1451-1480). University of Maribor Press. https://doi.org/10.18690/um.epf.7.2026.70