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Corporate Sustainability Due Diligence Directive: Preparing for a value-driven transformation while dealing with uncertainties

Boiarchuk, Uliana LU (2025) In IIIEE Master Thesis IMEM01 20251
The International Institute for Industrial Environmental Economics
Abstract
The Corporate Sustainability Due Diligence Directive represents a significant step in the development of sustainability due diligence, with the potential to improve the human rights and environmental impacts of corporations and their supply chains. Although some companies have already begun enhancing their sustainability due diligence in light of the directive, the process is hindered by numerous uncertainties. This thesis examines how companies approach legal compliance and sustainability due diligence in the face of these uncertainties, and what internal mechanisms and practices can be employed to mitigate them.
Drawing on an extensive literature review and semi-structured interviews with industry stakeholders, the study systematises... (More)
The Corporate Sustainability Due Diligence Directive represents a significant step in the development of sustainability due diligence, with the potential to improve the human rights and environmental impacts of corporations and their supply chains. Although some companies have already begun enhancing their sustainability due diligence in light of the directive, the process is hindered by numerous uncertainties. This thesis examines how companies approach legal compliance and sustainability due diligence in the face of these uncertainties, and what internal mechanisms and practices can be employed to mitigate them.
Drawing on an extensive literature review and semi-structured interviews with industry stakeholders, the study systematises and explores in depth the key sources of uncertainty, including the complexity of organising internal processes, ambiguities within the CSDDD itself, and issues arising from the Omnibus Proposal. The study investigates and proposes the most suitable ways to address these uncertainties, including developing lateral resources, adjusting process design, utilising information systems, and making necessary modifications to the supply chains. (Less)
Please use this url to cite or link to this publication:
author
Boiarchuk, Uliana LU
supervisor
organization
course
IMEM01 20251
year
type
H2 - Master's Degree (Two Years)
subject
keywords
CSDDD, sustainability due diligence, sustainable supply chain management, uncertainty, Omnibus proposal
publication/series
IIIEE Master Thesis
report number
2025:39
ISSN
1401-9191
language
English
id
9215405
date added to LUP
2025-11-17 13:45:24
date last changed
2025-11-17 13:45:24
@misc{9215405,
  abstract     = {{The Corporate Sustainability Due Diligence Directive represents a significant step in the development of sustainability due diligence, with the potential to improve the human rights and environmental impacts of corporations and their supply chains. Although some companies have already begun enhancing their sustainability due diligence in light of the directive, the process is hindered by numerous uncertainties. This thesis examines how companies approach legal compliance and sustainability due diligence in the face of these uncertainties, and what internal mechanisms and practices can be employed to mitigate them.
Drawing on an extensive literature review and semi-structured interviews with industry stakeholders, the study systematises and explores in depth the key sources of uncertainty, including the complexity of organising internal processes, ambiguities within the CSDDD itself, and issues arising from the Omnibus Proposal. The study investigates and proposes the most suitable ways to address these uncertainties, including developing lateral resources, adjusting process design, utilising information systems, and making necessary modifications to the supply chains.}},
  author       = {{Boiarchuk, Uliana}},
  issn         = {{1401-9191}},
  language     = {{eng}},
  note         = {{Student Paper}},
  series       = {{IIIEE Master Thesis}},
  title        = {{Corporate Sustainability Due Diligence Directive: Preparing for a value-driven transformation while dealing with uncertainties}},
  year         = {{2025}},
}