Juridification of ESG in European Union Law: An Analysis of the CSRD and CSDDD from the Perspective of Public Economic Law and Environmental Protection Law
EU法におけるESGの法化：公共経済法と環境保護法の観点からのCSRDおよびCSDDDの分析 (AI 翻訳)
Justyna Przedańska
🤖 gxceed AI 要約
日本語
本稿は、EU法におけるCSRDとCSDDDを分析し、ESGが自主的な基準から拘束力のある公法的義務へと移行する「法化」を論じる。両指令を統合的に捉え、透明性義務とサプライチェーン全体のデューデリジェンス義務の結合が、環境・人権保護を企業計画に組み込む一方、比例性や形式的遵守のリスクを生むと指摘する。
English
This article analyzes the juridification of ESG in EU law by examining the CSRD and CSDDD as a coherent regulatory regime. It finds that coupling mandatory transparency with due diligence obligations shifts environmental and human rights protection upstream to corporate planning, while generating tensions over proportionality and procedural compliance.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
EUのCSRD・CSDDDは、日本企業にも影響を与える可能性がある（特にEU市場に参入する企業）。日本のSSBJや有価証券報告書におけるサステナビリティ開示基準の策定にも示唆を与える。また、公法と環境法の観点からの分析は、日本の法学者や政策立案者にとって新しい視点を提供する。
In the global GX context
The EU's juridification of ESG through CSRD and CSDDD sets a global precedent for mandatory sustainability disclosure and due diligence. This legal analysis informs understanding of regulatory design and enforcement challenges relevant to ISSB, SEC, and other frameworks.
👥 読者別の含意
🔬研究者:Provides a rigorous public-law analysis of the CSRD and CSDDD as a unified regulatory regime, useful for comparative legal scholarship.
🏢実務担当者:Highlights compliance obligations for companies subject to EU regulations, including extraterritorial effects.
🏛政策担当者:Offers insights into the regulatory tensions between mandatory transparency and substantive change, relevant for designing effective ESG mandates.
📄 Abstract（原文）
This article analyses the juridification of Environmental, Social and Governance (ESG) frameworks in European Union law through an examination of two key regulatory instruments: the Corporate Sustainability Reporting Directive (CSRD, Directive (EU) 2022/2464) and the Corporate Sustainability Due Diligence Directive (CSDDD, Directive (EU) 2024/1760). The motivation for the study lies in the growing role of ESG in EU economic regulation and the observable shift from voluntary, managerial standards towards binding public-law obligations addressed to undertakings operating on the EU market. While existing literature extensively examines ESG from managerial, financial and organisational perspectives, it has paid comparatively limited attention to the public-law dimension of ESG as a regulatory category. In particular, there is a lack of integrated legal analysis treating the CSRD and the CSDDD as elements of a single, coherent regulatory regime rather than as isolated instruments. This article addresses that gap by analysing the combined regulatory logic and effects of these Directives from the perspectives of public economic law and environmental protection law. The research is based on doctrinal legal analysis combined with systemic and functional interpretation of EU law. It examines the normative structure, regulatory assumptions and legal consequences of the CSRD and the CSDDD, situating them within the broader architecture of EU sustainability regulation. The article demonstrates that, taken together, the CSRD and the CSDDD juridify ESG by coupling compelled transparency with substantive due diligence obligations across the chain of activities. This regulatory model shifts the protection of environmental and human rights interests upstream to corporate planning and risk management, while simultaneously generating regulatory tensions related to proportionality, formalisation and the risk of procedural compliance without substantive change.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.5171/2025.4651025first seen 2026-05-15 18:37:36
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