The Corporate Sustainability Due Diligence Directive, employment and tourism companies Enrico Gragnoli1 I. Transnational production and logistic structures, court action resources of mature capitalistic Countries and diligent control performed by the parent companies. – II. The French and German legislation. – III. The Directive and its relevance for tourism companies. – IV. The objectives of the European Union Directive. – V. The nature of companies’ responsibility and liability. – VI. The Directive, fundamental rights and the protection of the environment and of work. The text discusses the implications of the European Union’s Corporate Sustainability Due Diligence Directive, particularly focusing on its impact on multinational enterprises and tourism companies. The Directive integrates French and German legislative frameworks to enhance workers’ rights and environmental protection by holding parent companies accountable for their subsidiaries and suppliers. It emphasizes the importance of corporate governance in labour law and the need for diligent control by parent companies. The Directive is not specifically designed for tourism companies but has significant implications for them, especially in countries with weaker social protections. It seeks to centralize jurisdiction in the EU, potentially reducing the regulatory power of countries with less mature capitalist systems. The Directive’s effectiveness depends on stakeholders’ responsiveness and court actions, with a focus on preventing adverse impacts on human rights and the environment. Keywords: Corporate Sustainability Due Diligence Directive, multinational enterprises, workers’ rights, environmental protection, parent company accountability, corporate governance, labour Law, tourism companies, social protections, European Union jurisdiction. DOI 10.60559/ijtthl2025-005 1 University of Parma.
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