Review article
https://doi.org/10.17559/JF-2026040000044
DUE DILIGENCE IN THE CONTEXT OF SUSTAINABLE BUSINESS IN THE EU INTERNAL MARKET – A NEW LEGISLATIVE FRAMEWORK
Ajla Musić
; Lavoslav Ružička University of Applied Sciences, Vukovar, 2 Blage Zadre Street, 32000 Vukovar, Croatia
*
* Corresponding author.
Abstract
The contemporary development of the internal market of the European Union is increasingly marked by the need to align economic activities with sustainable business and the protection of fundamental rights. In this context, due diligence is developing as an instrument for managing risks arising from corporate operations. The purpose of this paper is to present the significance of due diligence within sustainable business, while its aim is to analyse the content and scope of obligations under Directive (EU) 2024/1760 and their effects on corporate liability and the functioning of the internal market. The paper applies the method of analysis of legal sources and the descriptive method, together with an analytical review of relevant professional and scientific literature. The results show that Directive (EU) 2024/1760 contributes to the transition of due diligence from voluntary standards to legally binding rules. The contribution of the paper lies in analytically linking the normative development of due diligence, the scope of corporate obligations and the possible effects of the new legislative framework on legal certainty, corporate liability and equal conditions of competition in the internal market.
Keywords
Directive (EU) 2024/1760; due diligence; internal market; sustainable business
Hrčak ID:
352824
URI
Publication date:
31.10.2026.
Visits: 0 *