La consolidación del deber de diligencia debida de las empresas y su papel en la salvaguarda de los derechos humanos en la Unión Europea

The European Union has reinforced its commitment to the protection of human rights through a broad array of legal instruments, both within its internal legal order and in its external action. The contemporary challenge, however, lies not merely in the articulation of principles, but in their effective implementation, particularly in the context of corporate activity. Directive (UE) 2024/1760 of June 13, 2024, on corporate due diligence in the field of sustainability, constitutes a significant normative development in this respect, insofar as it imposes binding obligations on undertakings to identify, prevent, mitigate, and remedy adverse impacts on human rights and the environment across their entire value chain. This article traces the evolution of the principle of due diligence, from its inception as a voluntary standard to its subsequent positivisation as a binding legal obligation. It further assesses the Directive’s potential impact and the challenges inherent in its application, particularly regarding the strengthening of the institutional dimension of the company through the integration of human rights considerations into compliance frameworks and the processes of strategic decision-making.