The Duty of Care under the Corporate Sustainability Due Diligence Directive and its Application to Value Chains

The thesis examines the impact of the Corporate Sustainability Due Diligence Directive (CSDDD) on the due managerial care. It provides an overview of the institute of the due managerial care, the concept of corporate governance and the obligations arising from the CSDDD. It also compares the concept of due diligence under the CSDDD with selected foreign legislation. Subsequently, the thesis focuses on the implementation of due diligence into a company's internal management system through the integration of due diligence policy, three lines of defence and support mechanisms. Finally, conclusions are drawn on the impact of the CSDDD on the interpretation and content of the due managerial care and on the liability of members of statutory bodies in the event of its breach. The thesis concludes that the CSDDD expands the requirements for the exercise of the due managerial care and raises the expectations placed on statutory bodies.