El nuevo Marco Regulador Europeo sobre diligencia debida

Abstract

This article provides an overview of the process that led to the adoption of the European Union’s main legislative initiative on due diligence. It examines the obligations now imposed on companies and the system of responsibilities envisaged, without neglecting the limitations and nuances that have been incorporated into the final text in order to reach a consensus between the different positions of the European institutions. Finally, it assesses the difficulties that the countries of the European Union will have to resolve in order to create an effective regulatory framework and the potential impact of the recently adopted Directive, both within and outside European territory.