Evaluating EU Directives on Corporate Sustainability Reporting and Due Diligence Through the Lens of the ‘JUST’ Framework

The European Union (EU) has embarked on a sustainability journey with its ambitious goal of achieving climate neutrality by 2050 through the European Green Deal. This comprehensive strategy encompasses various policies, including the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). These Directives aim to enforce transparency and accountability by requiring companies to disclose sustainability information and address adverse environmental and human rights impacts throughout their business chains. This article critically evaluates the CSRD and CSDDD within the context of the EU Green Deal's objective to foster a socially just transition to sustainability. This article will critically examine the advances and limitations of these significant EU directives within the ‘JUST Framework’, evaluating its alignment with the aim of just transition outlined in the EU Green Deal.