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Tillsyn bortom gränserna - Gränsöverskridande tillsyn eller symbolisk kontroll enligt Corporate Sustainability Due Diligence Directive?

Rönnkvist Oxelman, Emilia LU (2025) LAGF03 20252
Department of Law
Faculty of Law
Abstract
The European Union’s efforts to promote sustainable development have been brought to a critical point with the establishment of the Corporate Sustainability Due Diligence Directive (CSDDD). By requiring that due diligence be ensured throughout the entire value chain, high expectations are placed on EU companies and their business partners. Compliance with due diligence has proven particularly challenging in the extraction of raw materials in third countries, while the EU remains a dominant importer. As part of the implementation of the CSDDD, Member States are required to establish national supervisory authorities tasked with reviewing compliance within the value chains of domestic companies. This raises questions concerning corporate... (More)
The European Union’s efforts to promote sustainable development have been brought to a critical point with the establishment of the Corporate Sustainability Due Diligence Directive (CSDDD). By requiring that due diligence be ensured throughout the entire value chain, high expectations are placed on EU companies and their business partners. Compliance with due diligence has proven particularly challenging in the extraction of raw materials in third countries, while the EU remains a dominant importer. As part of the implementation of the CSDDD, Member States are required to establish national supervisory authorities tasked with reviewing compliance within the value chains of domestic companies. This raises questions concerning corporate obligations and how the supervisory mechanism under the Directive can, in practice, examine due diligence.
The purpose of this thesis is to analyse the extent to which the supervisory provisions of the CSDDD, with particular focus on Articles 24–25, enable oversight of compliance with due diligence requirements in EU companies’ value chains outside the EU. The thesis is conducted using a legal-dogmatic and EU law methodology and is based primarily on EU legal sources, relevant doctrine, and international soft law instruments.
The analysis demonstrates that the CSDDD imposes extensive obligations on companies to identify, prevent, and remedy adverse impacts throughout the entire value chain, including among indirect business partners in third countries. Supervisory authorities are, however, to a large extent dependent on companies’ own reporting, which hampers the ability to detect and address serious violations and increases the risk of superficial compliance. The absence of a more centralised and harmonised framework for the conduct of supervision further reinforces the risk of fragmented implementation among Member States.
In conclusion, the CSDDD has the potential to strengthen the protection of human rights and the environment in global value chains, including in relation to indirect business partners in third countries. However, the Directive’s impact is dependent on the resources of supervisory authorities, their future choice of instruments, and access to effective cooperation mechanisms. In the absence of such prerequisites and clearer central regulation, supervision risks assuming a largely symbolic function, rather than ensuring proportionate and risk-based due diligence where risks are most significant. (Less)
Abstract (Swedish)
Europeiska unionens arbete för hållbar utveckling har med inrättandet av direktivet Corporate Sustainability Due Diligence (CSDDD) satts på sin spets. Genom krav på att tillbörlig aktsamhet ska tillgodoses genom hela verksamhetskedjan ställs höga förväntningar på EU-företag och deras affärspartners. Efterlevnad av tillbörlig aktsamhet har visat sig särskilt svår vid utvinning av råmaterial i tredjeland, samtidigt som EU är dominerande importör. Som en del av implementeringen av CSDDD ska medlemsstaterna inrätta nationella tillsynsmyndigheter som ska granska efterlevnad hos de nationella företagens verksamhetskedjor. Detta aktualiserar frågor om företags skyldigheter och hur tillsynsmekanismen enligt direktivet ska kunna granska tillbörlig... (More)
Europeiska unionens arbete för hållbar utveckling har med inrättandet av direktivet Corporate Sustainability Due Diligence (CSDDD) satts på sin spets. Genom krav på att tillbörlig aktsamhet ska tillgodoses genom hela verksamhetskedjan ställs höga förväntningar på EU-företag och deras affärspartners. Efterlevnad av tillbörlig aktsamhet har visat sig särskilt svår vid utvinning av råmaterial i tredjeland, samtidigt som EU är dominerande importör. Som en del av implementeringen av CSDDD ska medlemsstaterna inrätta nationella tillsynsmyndigheter som ska granska efterlevnad hos de nationella företagens verksamhetskedjor. Detta aktualiserar frågor om företags skyldigheter och hur tillsynsmekanismen enligt direktivet ska kunna granska tillbörlig aktsamhet i praktiken.
Syftet med uppsatsen är att analysera i vilken utsträckning tillsynsreglerna i CSDDD, med särskilt fokus på artikel 24–25, möjliggör kontroll av efterlev-nad av tillbörlig aktsamhet hos EU-företags verksamhetskedjor utanför EU. Uppsatsen genomförs med en rättsdogmatisk och EU-rättslig metod, och bygger huvudsakligen på EU-rättsliga källor, relevant doktrin och internationella soft-lawinstrument.
Analysen visar att CSDDD ställer omfattande krav på företag att identifiera, förebygga och åtgärda negativa effekter i hela verksamhetskedjan, även hos indirekta affärspartners i tredjeländer. Tillsynsmyndigheterna är i hög grad beroende av företagens egen rapportering, vilket försvårar möjligheten att upptäcka och åtgärda allvarliga kränkningar och ökar risken för en ytlig efterlevnad. Avsaknaden av en mer centraliserad och harmoniserad reglering av tillsynens genomförande förstärker risken för fragmenterad tillämpning mellan medlemsstaterna.

Sammanfattningsvis har CSDDD potential att stärka skyddet för mänskliga rättigheter och miljö i globala verksamhetskedjor, även i förhållande till indirekta affärspartners i tredjeländer. Direktivets genomslag är emellertid bero-ende av tillsynsmyndigheternas resurser och framtida val av instrument, samt tillgång till effektiva samarbetsmekanismer. I avsaknad av sådana förutsättningar och av tydligare central reglering riskerar tillsynen att få en huvudsakligen symbolisk funktion, snarare än att på ett proportionerligt och riskbaserat sätt säkerställa tillbörlig aktsamhet där behovet är som störst. (Less)
Please use this url to cite or link to this publication:
author
Rönnkvist Oxelman, Emilia LU
supervisor
organization
course
LAGF03 20252
year
type
M2 - Bachelor Degree
subject
keywords
EU-rätt, CSDDD, Offentlig tillsyn, Corporate Sustainability Due Diligence
language
Swedish
id
9217046
date added to LUP
2026-02-09 15:41:24
date last changed
2026-02-09 15:41:24
@misc{9217046,
  abstract     = {{The European Union’s efforts to promote sustainable development have been brought to a critical point with the establishment of the Corporate Sustainability Due Diligence Directive (CSDDD). By requiring that due diligence be ensured throughout the entire value chain, high expectations are placed on EU companies and their business partners. Compliance with due diligence has proven particularly challenging in the extraction of raw materials in third countries, while the EU remains a dominant importer. As part of the implementation of the CSDDD, Member States are required to establish national supervisory authorities tasked with reviewing compliance within the value chains of domestic companies. This raises questions concerning corporate obligations and how the supervisory mechanism under the Directive can, in practice, examine due diligence.
The purpose of this thesis is to analyse the extent to which the supervisory provisions of the CSDDD, with particular focus on Articles 24–25, enable oversight of compliance with due diligence requirements in EU companies’ value chains outside the EU. The thesis is conducted using a legal-dogmatic and EU law methodology and is based primarily on EU legal sources, relevant doctrine, and international soft law instruments.
The analysis demonstrates that the CSDDD imposes extensive obligations on companies to identify, prevent, and remedy adverse impacts throughout the entire value chain, including among indirect business partners in third countries. Supervisory authorities are, however, to a large extent dependent on companies’ own reporting, which hampers the ability to detect and address serious violations and increases the risk of superficial compliance. The absence of a more centralised and harmonised framework for the conduct of supervision further reinforces the risk of fragmented implementation among Member States.
In conclusion, the CSDDD has the potential to strengthen the protection of human rights and the environment in global value chains, including in relation to indirect business partners in third countries. However, the Directive’s impact is dependent on the resources of supervisory authorities, their future choice of instruments, and access to effective cooperation mechanisms. In the absence of such prerequisites and clearer central regulation, supervision risks assuming a largely symbolic function, rather than ensuring proportionate and risk-based due diligence where risks are most significant.}},
  author       = {{Rönnkvist Oxelman, Emilia}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Tillsyn bortom gränserna - Gränsöverskridande tillsyn eller symbolisk kontroll enligt Corporate Sustainability Due Diligence Directive?}},
  year         = {{2025}},
}