The Role of Corporate Responsibility and Quality Legislation in Achieving the Sustainable Development Goals: Legal and Practical Interconnections and Hungarian Legislation

Szabó, Éva (2025) The Role of Corporate Responsibility and Quality Legislation in Achieving the Sustainable Development Goals: Legal and Practical Interconnections and Hungarian Legislation. STUDIA JURIDICA ET POLITICA JAURINENSIS, 12 (2). pp. 33-55. ISSN 2064-5902

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Abstract

The adoption of Directive (EU) 2024/1760 on Corporate Sustainability Due Diligence (CSDDD) constitutes a significant step in the EU’s efforts to promote responsible business conduct. It imposes binding obligations on large companies to identify, prevent, and mitigate adverse human rights and environmental impacts throughout their operations and value chains. Member States must transpose the directive into national law within two years, raising important legal and practical challenges. This paper provides a legal analysis of the CSDDD, focusing on its scope, enforcement mechanisms, and alignment with principles of legislative quality. It places the directive within the broader international sustainability agenda, particularly the UN Sustainable Development Goals (SDGs), highlighting the relevance of SDG 16 and SDG 17 to strengthening institutions and partnerships. The study also explores the evolving concept of corporate due diligence as a cornerstone of ethical governance. In the Hungarian context, it examines Act CVII of 2023 on ESG, identifying overlaps and gaps in relation to the CSDDD. This comparison offers insights into Hungary’s readiness for implementation. In addition to normative analysis, the paper showcases best practices from companies engaged in responsible conduct, illustrating how legal compliance can go hand in hand with positive social and environmental impact. The study further examines how the new unified directive fits within the broader framework of previous regulatory efforts from a legal perspective.

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