The discussion group analyzes how international, transnational, and domestic legal systems address challenges posed by multinational corporations and global value chains. Key topics include the EU's Corporate Sustainability Due Diligence Directive, the U.S. legacy of the Alien Tort Claims Act, ESG due diligence, materiality assessment, duty to report, rating agencies, the experience from other countries, U.N. Guiding Principles on Business and Human Rights, and assessing their impact on the evolving regulatory landscape. Through case studies and practical insights, the group emphasizes reconciling corporate interests with human rights and sustainable development globally.
