Fundamental Rights in corporate sustainability and due diligence

The research will provide a thorough understanding of the current state of due diligence legislation and practice in 11 EU Member States. It aims to identify pathways for achieving effective human rights protection under the EU corporate sustainability and due diligence framework. It encompasses an in-depth legal analysis and fieldwork research.
Project Status
Ongoing
Project start date
December
2024

What?

The research will provide a thorough understanding of the current state of due diligence legislation and practice in 11 EU Member States. It aims to identify pathways for achieving effective human rights protection under the EU corporate sustainability and due diligence framework. It encompasses an in-depth legal analysis and fieldwork research.

Why?

This project will inform FRA’s work on business and human rights and its tasks under: 

  • the Corporate Sustainability Due Diligence Directive (CSDDD), which requires the European Commission (EC) to consult FRA when issuing guidelines for companies and Member State authorities;
  • the Corporate Sustainability Reporting Directive (CSRD), which asks the EC to consult FRA on technical advice provided by the European Financial Reporting Advisory Group;
  • the EU Taxonomy Regulation, which nominates FRA as a member of the Platform on Sustainable Finance.

How?

The methodology combines desk research and fieldwork conducted by FRA's research network Franet. It involves two stages:

  1. Legal analysis of key concepts, laws, and jurisprudence, followed by mapping of due diligence laws, policies, and methodologies. This stage aims to identify elements of a robust due diligence framework, protection gaps, promising practices, and risk areas for human rights violations.
  2. Qualitative research, including field and desk research. FRA and Franet partners will conduct in-depth analysis and interviews with practitioners such as companies, auditors, regulatory authorities, consultants, lawyers, and judges.

Findings

The research will conclude with an analysis of collected data, combining results from desk research and interviews into a final report. A comparative report will be published in 2026. The data and analysis will also inform FRA’s forthcoming advise pursuant to the CSRD, CSDDD and the EU Taxonomy Regulation.