歐盟於2024年6月通過之《企業永續盡職調查指令》（Corporate Sustainability Due Diligence Directive，CSDDD），試圖透過課予一定規模企業就其自身營運、所屬集團及活動鏈商業夥伴所造成之人權、環境及氣候負面影響之盡職調查義務，並輔以行政監督與統一民事責任機制，為跨境供應鏈上之受害者開拓進入歐盟司法體系之實體救濟路徑。然而，本指令尚未對受規範企業正式發生效力，即於2026年通過之Directive (EU) 2026/470（下稱修正指令）中，遭遇重大調整：刪除原第29條第1項之統一民事責任條款、第7項之強制優先適用法條款，以及第22條之氣候轉型計畫義務。
本研究首先回溯Due Diligence概念自羅馬法、近代國家責任法，至國際人權法、環境法及國際經貿法各領域之發展，歸納其作為附隨於初級義務之「行為標準」性質，並以義務主體對風險源之控制能力與合理性標準為內涵判準。其次，分析此一概念如何經《聯合國工商企業與人權指導原則》(UN Guiding Principles on Business and Human Rights, UNGPs)及經濟合作暨發展組織之《多國企業指導綱領》（OECD Guidelines for Multinational Enterprises）之嫁接，移植至跨國公司語境,並在歐洲各國立法嘗試累積下，終形諸於CSDDD之硬法規範。
在CSDDD之規範分析上，本研究主張，原CSDDD第29條所建構之統一民事責任，於管轄、準據法與實體責任三層次環環相扣，構成境外受害者之完整救濟制度設計。然而，修正指令刪除統一民事責任條款與強制優先適用法條款後，該救濟結構於準據法與實體層次崩解，民事救濟回歸27套成員國內國侵權法體系，不僅未實現立法者所宣稱之「調和」與「簡化」，反加劇法律之歧異性與不確定性，與保護供應鏈上受害者之立法目的相背。CSDDD自硬法化嘗試走向半自願性規範之退縮歷程，亦折射出當前ESG法制化之深層矛盾，國際社會對企業永續責任之共識雖存，惟一旦轉化為具實效之法律規範，即難免於政治壓力、產業競爭力焦慮與地緣政治之交互作用下遭到稀釋甚或變質。

The EU Corporate Sustainability Due Diligence Directive (CSDDD, 2024) imposed human rights, environmental, and climate due diligence obligations on large undertakings across their chain of activities, backed by administrative supervision and a harmonised civil liability regime, to open EU judicial redress for cross-border supply-chain victims. Before taking effect, however, Directive (EU) 2026/470 (2026) deleted the harmonised civil liability rule (Article 29(1)), the mandatory overriding-application provision (Article 29(7)), and the climate transition plan obligation (Article 22).
This study traces "due diligence" from Roman law and state-responsibility doctrine through international human rights, environmental, and trade law, identifying it as a standard of conduct governed by the duty-bearer's control over risk and a reasonableness benchmark, and shows how it was transplanted into the corporate context via the UNGPs and OECD Guidelines and ultimately crystallised as hard law in the CSDDD.
This study argues that original Article 29 integrated jurisdiction, applicable law, and substantive liability into a coherent remedial design for non-EU victims; the 2026 deletions dismantle the latter two layers, fragmenting redress across twenty-seven national tort regimes and undermining the protective purpose. The CSDDD's retreat from hard law toward a semi-voluntary instrument reflects how ESG consensus, once translated into binding norms, is readily diluted under political, competitive, and geopolitical pressures.

壹、中文文獻
一、專書（含翻譯）
Reinier Kraakman et al.（林建中譯／陳錦隆審訂），解構公司法：比較與功能取徑，2019年。
Robert Schütze（藍元駿等譯），歐盟法要義，2023年。
陳聰富，侵權行為法原理，二版，2018年。
陳隆志，當代國際法引論：政策導向的闡述，2022年。
葉俊榮，環境管制：權利、市場與責任，2025年。
二、期刊論文及專書論文
邵慶平，董事受託義務內涵與類型的再思考─從監督義務與守法義務的比較研究出發，臺北大學法學論叢，66期，頁1-43，2008年。
洪秀芬、朱德芳，關係企業債權人保護之發展趨勢：以揭穿公司面紗為核心，國立臺灣大學法學論叢，43卷3期，頁641-718，2014年。
洪令家，從美國法看揭穿公司面紗原則在我國之實踐，中正財經法學，8期，頁72-111，2014年。
何曜琛，揭穿公司面紗原則－台灣台中地方法院95年度仲認字第1號裁定，台灣法學雜誌，169期，頁109-113，2011年。
郭大維，股東有限責任與否認公司法人格理論之調和－「揭穿公司面紗原則」之探討，中正財經法學，7期，頁49-105，2013年。
許耀明，歐盟國際私法最新發展——簡評2007歐盟關於非契約債務準據法864／2007號規則（羅馬規則Ⅱ），收於：國際私法新議題與歐盟國際私法，頁273-307，2009年。
許耀明，歐盟（憲法）公約草案中法律工具之改革，收於：歐盟法、WTO法與科技法，頁139-155，2009年。
許耀明，氣候訴訟之定義與作用，月旦法學雜誌，340期，頁40-49，2023年。
許兆慶，國際私法上「即刻適用法則」簡析，軍法專刊，42卷3期，頁16-23，1996年。
張文貞，環境影響評估作為國際法上的義務：國際法院判決評析，臺灣國際法季刊，9卷1期，頁7-48，2012年。
張南薰，全球供應鏈法規之崛起及其特徵－以歐盟企業永續盡職調查指令為中心，臺北大學法學論叢，133期，頁169-236，2025年。
陳錫平，歐盟企業永續注意義務指令草案－邁向強制性人權及環境注意義務之歐盟立法，台灣國際法學刊，20卷特輯，頁7-46，2023年。
陳忠五，論「歐洲侵權責任法原則」的規範模式（上），月旦法學雜誌，208期，頁186-212，2012年。
陳忠五，論「歐洲侵權責任法原則」的規範模式（下），月旦法學雜誌，209期，頁177-202，2012年。
陳瑋佑，涉外親屬間扶養事件之國際管轄權──我國法、歐盟法及日本法之比較研究，月旦法學雜誌，367期，頁4-23，2025年。
陳麗娟，德國永續供應鏈法之研究兼論歐盟永續供應鏈法之趨勢，萬國法律，245期，頁57-77，2022年。
黃朝琮，董事監督義務及其於ESG之應用，收於：公司法論文集VI：永續發展視角之公司治理，頁227-293，2026年。
翁燕菁、陳盈雪，防治勝於救濟－法國慎防義務法之試驗，台灣國際法學刊，20卷特輯，頁129-174，2023年。
吳瑛珠，德國強制企業善盡人權責任之立法－以德國企業供應鏈法為中心，台灣國際法學刊，20卷，頁99-128，2023年。
廖福特，英國要求企業善盡人權責任之分析－國家行動計畫、現代奴役法及環境法，台灣國際法學刊，20卷特輯，頁175-203，2023年。
劉子碩，挪威《透明法》之立法分析－談公眾參與在企業與人權領域之初試啼聲，台灣國際法學刊，20卷特輯，頁47-98，2023年。
詹森林，歐洲侵權行為法之與有過失，月旦民商法雜誌，23期，頁39-55，2009年。
謝志鵬，羅馬第二規則，臺北大學法學論叢，82期，頁245-311，2012年。

貳、英文文獻
一、專書
CREUTZ, KATJA, STATE RESPONSIBILITY IN IHE INTERNATIONAL LEGAL ORDER: A CRITICAL APPRAISAL (1st ed. 2020).
EUROPEAN GROUP ON TORT LAW, PRINCIPLES OF EUROPEAN TORT LAW: TEXT AND COMMENTARY (2005).
FIELD, FRANK ET AL., INDEPENDENT REVIEW OF THE MODERN SLAVERY ACT 2015: FINAL REPORT (2019).
MAINE, HENRY SUMNER, ANCIENT LAW: ITS CONNECTION WITH THE EARLY HISTORY OF SOCIETY AND ITS RELATION YO MODERN IDEAS (Dorset Press 1986) (1873).
OLLINO, ALICE, DUE DILIGENCE OBLIGATIONS IN INTERNATIONAL LAW (1st ed. 2022).
ORG. FOR ECON. COOP. & DEV. [OECD], OECD DUE DILIGENCE GUIDANCE FOR RESPONSIBLE BUSINESS CONDUCT (2018).
ORG. FOR ECON. COOP. & DEV. [OECD], OECD GUIDELINES FOR MULTINATIONAL ENTERPRISES ON RESPONSIBLE BUSINESS CONDUCT (2023).
RUGGIE, JOHN GERARD, JUST BUSINESS: MULTINATIONAL CORPORATIONS AND HUMAN RIGHTS (1st ed. 2013).
WORLD RESOURCES INSTITUTE & WORLD BUSINESS COUNCIL FOR SUSTAINABLE DEVELOPMENT, THE GREENHOUSE GAS PROTOCOL: A CORPORATE ACCOUNTING AND REPORTING STANDARD (rev. ed. 2004).
二、專書論文
Baade, Björnstjern, Due Diligence and the Duty to Protect Human Rights, in DUE DILIGENCE IN THE INTERNATIONAL LEGAL ORDER 92 (Heike Krieger, Anne Peters & Leonhard Kreuzer eds., 1st ed. 2020).
Bartolini, Giulio, The Historical Roots of the Due Diligence Standard, in DUE DILIGENCE IN THE INTERNATIONAL LEGAL ORDER 23 (Heike Krieger, Anne Peters & Leonhard Kreuzer eds., 1st ed. 2020).
Bright, Claire et al., Toward a Corporate Duty for Lead Companies to Respect Human Rights in Their Global Value Chains?, 22 BUS. POLIT. 667 (2020).
Krajewski, Markus, Due Diligence in International Trade Law, in DUE DILIGENCE IN THE INTERNATIONAL LEGAL ORDER 312 (Heike Krieger, Anne Peters & Leonhard Kreuzer eds., 1st ed. 2020).
Macchi, Chiara & Claire Bright, Hardening Soft Law: The Implementation of Human Rights Due Diligence Requirements in Domestic Legislation, in LEGAL SOURCES IN BUSINESS AND HUMAN RIGHTS: EVOLVING DYNAMICS IN INTERNATIONAL AND EUROPEAN LAW 218 (Martina Buscemi, Nicole Lazzerini & Laura Magi eds., 2020).
Pastorino, Clara, The Forum Necessitatis Mechanism in Light of the Proposal for an EU Directive on Corporate Sustainability Due Diligence, in EU (AND) PRIVATE INTERNATIONAL LAW: SOCIETAL CHANGES AND LEGAL CHALLENGES 305 (Bettina Heiderhoff & Ilaria Queirolo eds., 2024).
Rajamani, Lavanya, Due Diligence in International Climate Change Law, in DUE DILIGENCE IN THE INTERNATIONAL LEGAL ORDER 163 (Heike Krieger, Anne Peters & Leonhard Kreuzer eds., 1st ed. 2020).
Rajput, Aniruddha, Due Diligence in International Investment Law: From the Law of Aliens to Responsible Investment, in DUE DILIGENCE IN THE INTERNATIONAL LEGAL ORDER 273 (Heike Krieger, Anne Peters & Leonhard Kreuzer eds., 1st ed. 2020).
Viñuales, Jorge E., Due Diligence in International Environmental Law: A Fine-Grained Cartography, in DUE DILIGENCE IN THE INTERNATIONAL LEGAL ORDER 111 (Heike Krieger, Anne Peters & Leonhard Kreuzer eds., 1st ed. 2020).
Violi, Federica, The Function of the Triad 'Territory', 'Jurisdiction', and 'Control' in Due Diligence Obligations, in DUE DILIGENCE IN THE INTERNATIONAL LEGAL ORDER 75 (Heike Krieger, Anne Peters & Leonhard Kreuzer eds., 1st ed. 2020).
三、期刊論文
Bonnitcha, Jonathan & Robert McCorquodale, The Concept of 'Due Diligence' in the UN Guiding Principles on Business and Human Rights, 28 EUR. J. INT. LAW 899 (2017).
Curran, Vivian Grosswald, Harmonizing Multinational Parent Company Liability for Foreign Subsidiary Human Rights Violations, 17 CHIC. J. INT. LAW 403 (2016).
Farah, Youseph, Valentine Kunuji & Avidan Kent, Civil Liability Under Sustainability Due Diligence Legislation: A Quiet Revolution?, 34 KINGS LAW J. 499 (2023).
Favreau, Florian & Marine Bastiege, The Value Chain in the Proposal for a Directive on Corporate Sustainability Due Diligence, 2022 INT'L BUS. L.J. 467 (2022).
Hessbruegge, Jan Arno, The Historical Development of the Doctrines of Attribution and Due Diligence in International Law, 36 N.Y.U. J. INT'L L. & POL. 265 (2004).
Koenig, Carsten, Human Rights or Private Rights? – Effective Protection of Victims in Global Supply Chains, 118 AJIL UNBOUND 269 (2024).
Mayer, Benoit, Obligations of Conduct in the International Law on Climate Change: A Defence, 27 REV. EUR. COMP. INT. ENVIRON. LAW 130 (2018).
Pacces, Alessio Maria, Civil Liability in the EU Corporate Sustainability Due Diligence Directive Proposal: A Law & Economics Analysis, 37 ONDERNEMINGSRECHT 268 (2023).
Ruggie, John Gerard, Business and Human Rights: The Evolving International Agenda, 101 AM. J. INT. LAW 819 (2007).
Ruggie, John Gerard & John F. Sherman, The Concept of 'Due Diligence' in the UN Guiding Principles on Business and Human Rights: A Reply to Jonathan Bonnitcha and Robert McCorquodale, 28 EUR. J. INT. LAW 921 (2017).
Salminen, Jaakko & Mikko Rajavuori, Transnational Sustainability Laws and the Regulation of Global Value Chains: Comparison and a Framework for Analysis, 26 MAASTRICHT J. EUR. COMP. LAW 602 (2019).
Savourey, Elsa & Stéphane Brabant, The French Law on the Duty of Vigilance: Theoretical and Practical Challenges Since Its Adoption, 6 BUS. HUM. RIGHTS J. 141 (2021).
Weber, Anne-Marie, Expanding the Toolbox of Sustainable Business Law: The Transnational Impacts of the EU Corporate Sustainability Due Diligence Directive (CSDDD), 42 PACE ENV'T L. REV. 155 (2024).
Zumbansen, Peer, The Disaster Chain: Counter-Mapping Global Value Chains, 42 NW. J. INT'L L. & BUS. 303 (2022).
四、國際條約、國際組織文件、歐盟法令及各國立法
CONVENTION FOR THE PROTECTION OF HUMAN RIGHTS AND FUNDAMENTAL FREEDOMS, Nov. 4, 1950, 213 U.N.T.S. 221.
UNIVERSAL DECLARATION OF HUMAN RIGHTS (1948).
INTERNATIONAL COVENANT ON CIVIL AND POLITICAL RIGHTS, Dec. 16, 1966, 999 U.N.T.S. 171.
INTERNATIONAL COVENANT ON ECONOMIC, SOCIAL AND CULTURAL RIGHTS, Dec. 16, 1966, 993 U.N.T.S. 3.
STATUTE OF THE RIVER URUGUAY, Arg.-Uru., Feb. 26, 1975, 1295 U.N.T.S. 331.
BASEL CONVENTION ON THE CONTROL OF TRANSBOUNDARY MOVEMENTS OF HAZARDOUS WASTES AND THEIR DISPOSAL, Mar. 22, 1989, 1673 U.N.T.S. 57.
CONVENTION ON ENVIRONMENTAL IMPACT ASSESSMENT IN A TRANSBOUNDARY CONTEXT, Feb. 25, 1991, 1989 U.N.T.S. 309.
RIO DECLARATION ON ENVIRONMENT AND DEVELOPMENT, U.N. Doc. A/CONF.151/26 (Vol. I) (June 14, 1992).
UNITED NATIONS FRAMEWORK CONVENTION ON CLIMATE CHANGE, May 9, 1992, 1771 U.N.T.S. 107.
CONVENTION ON BIOLOGICAL DIVERSITY, June 5, 1992, 1760 U.N.T.S. 79.
GENERAL AGREEMENT ON TARIFFS AND TRADE 1994, Apr. 15, 1994, 1867 U.N.T.S. 187.
AGREEMENT ON THE APPLICATION OF SANITARY AND PHYTOSANITARY MEASURES, Apr. 15, 1994, 1867 U.N.T.S. 493.
TREATY ON THE FUNCTIONING OF THE EUROPEAN UNION, Oct. 26, 2012, 2012 O.J. (C 326) 47.
OFFICE OF THE HIGH COMM'R FOR HUM. RTS., Guiding Principles on Business and Human Rights: Implementing the United Nations "Protect, Respect and Remedy" Framework, U.N. Doc. HR/PUB/11/04 (2011).
Report of the Special Representative of the Secretary-General on the issue of human rights and transnational corporations and other business enterprises, John Ruggie, Guiding Principles on Business and Human Rights: Implementing the United Nations "Protect, Respect and Remedy" Framework, U.N. Doc. A/HRC/17/31 (Mar. 21, 2011).
U.N. ENVIRONMENT PROGRAMME [UNEP], THE EMISSIONS GAP REPORT 2018, at XIV (2018).
INT'L LAW COMM'N, Draft Articles on Responsibility of States for Internationally Wrongful Acts, with Commentaries, [2001] 2 Y.B. INT'L L. COMM'N 31, U.N. Doc. A/56/10.
INT'L LAW COMM'N, Draft Articles on the Prevention of Transboundary Harm from Hazardous Activities, [2001] 2 Y.B. INT'L L. COMM'N 148, U.N. Doc. A/56/10.
Roberto Ago, Second Report on State Responsibility, [1970] ILC YB II, 177.
Francisco García Amador, International Responsibility: Second Report, U.N. Doc. A/CN.4/106 (Feb. 15, 1957).
INT'L LAW ASS'N, STUDY GROUP ON DUE DILIGENCE IN INTERNATIONAL LAW, FIRST REPORT (2014).
INT'L LAW ASS'N, STUDY GROUP ON DUE DILIGENCE IN INTERNATIONAL LAW, SECOND REPORT (July 12, 2016).
Commission Regulation (EC) 864/2007 of the European Parliament and of the Council of 11 July 2007 on the Law Applicable to Non-Contractual Obligations (Rome II), 2007 O.J. (L 199) 40.
Regulation (EU) 1215/2012 of the European Parliament and of the Council of 12 December 2012 on Jurisdiction and the Recognition and Enforcement of Judgments in Civil and Commercial Matters (Recast), 2012 O.J. (L 351) 1.
Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the Annual Financial Statements, Consolidated Financial Statements and Related Reports of Certain Types of Undertakings, 2013 O.J. (L 182) 19.
Regulation (EU) 2017/821, Laying Down Supply Chain Due Diligence Obligations for Union Importers of Tin, Tantalum and Tungsten, Their Ores, and Gold Originating from Conflict-Affected and High-Risk Areas, 2017 O.J. (L 130) 1.
Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the Protection of Persons Who Report Breaches of Union Law, 2019 O.J. (L 305) 17.
Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (CSRD), 2022 O.J. (L 322) 15.
Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism, 2023 O.J. (L 130) 52.
Council Directive 2024/1760 of 13 June 2024 on Corporate Sustainability Due Diligence and Amending Directive 2019/1937 and Regulation 2023/2859 (CSDDD), 2024 O.J. (L 1760).
Directive (EU) 2026/470 of the European Parliament and of the Council of 24 February 2026 (Omnibus I).
European Parliament, Recommendations to the Commission on Corporate Due Diligence and Corporate Accountability, 2021 O.J. (C 474) 11 (Mar. 10, 2021).
European Commission, Proposal for a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence, COM(2022) 71 final (Feb. 23, 2022).
European Commission, Impact Assessment Report Accompanying the Proposal for a Directive on Corporate Sustainability Due Diligence, SWD(2022) 42 final (Feb. 23, 2022).
Council of the European Union, General Approach on the Proposal for a Directive on Corporate Sustainability Due Diligence, Doc. 15024/22 REV 1 (Dec. 1, 2022).
European Parliament, Amendments adopted on 1 June 2023 on the proposal for a directive on Corporate Sustainability Due Diligence, P9_TA(2023)0209.
Proposal for a Directive of the European Parliament and of the Council amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760, COM(2025) 81 final (Feb. 26, 2025).
Comm. on Legal Affairs, European Parliament, Report with Recommendations to the Commission on Corporate Due Diligence and Corporate Accountability, A9-0018/2021 (Feb. 11, 2021).
European Grp. for Private Int'l Law (GEDIP/EGPIL), Recommendation to the European Commission Concerning the Private International Law Aspects of the Future Instrument of the European Union on Corporate Due Diligence and Corporate Accountability (Oct. 8, 2021).
Modern Slavery Act 2015, c. 30 (UK).
Gesetz über die unternehmerischen Sorgfaltspflichten in Lieferketten [LkSG] [Act on Corporate Due Diligence Obligations in Supply Chains], July 16, 2021, BGBl. I at 2959 (Ger.).
Loi 2017-399 du 27 mars 2017 relative au devoir de vigilance des sociétés mères et des entreprises donneuses d'ordre [Law on the Duty of Vigilance], J.O., Mar. 28, 2017 (Fr.).
Lov om virksomheters åpenhet og arbeid med grunnleggende menneskerettigheter og anstendige arbeidsforhold [Åpenhetsloven] [Transparency Act] (LOV-2021-06-18-99) (Nor.).
Dodd-Frank Wall Street Reform And Consumer Protection Act, Pub. L. No. 111-203, § 1502, 124 Stat. 1376, 2213–18 (2010) (codified at 15 U.S.C. § 78m(p)).
INT'L ORG. FOR STANDARDIZATION, ISO 26000:2010: GUIDANCE ON SOCIAL RESPONSIBILITY (2010).
INT'L SUSTAINABILITY STANDARDS BD., IFRS S1: GENERAL REQUIREMENTS FOR DISCLOSURE OF SUSTAINABILITY-RELATED FINANCIAL INFORMATION (2023).
INT'L SUSTAINABILITY STANDARDS BD., IFRS S2: CLIMATE-RELATED DISCLOSURES (2023).
GLOB. SUSTAINABILITY STANDARDS., GRI STANDARDS (2021).
五、判決與仲裁裁決
Alabama Claims of the United States of America against Great Britain (U.S. v. Gr. Brit.), 29 R.I.A.A. 125 (Trib. of Arb. 1872).
Youmans (U.S. v. Mex.), 4 R.I.A.A. 110 (U.S.-Mex. Gen. Cl. Comm'n 1926).
Neer (U.S. v. Mex.), 4 R.I.A.A. 60 (U.S.-Mex. Gen. Claims Comm'n 1926).
Janes (U.S. v. Mex.), 4 R.I.A.A. 82 (U.S.-Mex. Gen. Claims Comm'n 1925).
Sewell (U.S. v. Mex.), 4 R.I.A.A. 626 (U.S.-Mex. Gen. Claims Comm'n 1930).
Miller (U.S. v. Mex.), 4 R.I.A.A. 336 (U.S.-Mex. Gen. Claims Comm'n 1928).
Wippermann (Venez.-U.S.), in 3 John Bassett Moore, History and Digest of the International Arbitrations to Which the United States Has Been a Party 3041 (1898).
Legality of the Threat or Use of Nuclear Weapons, Advisory Opinion, I.C.J. Reports 1996.
Gabčíkovo-Nagymaros Project (Hungary/Slovakia), Judgment, I.C.J. Reports 1997.
Pulp Mills on the River Uruguay (Argentina v. Uruguay), Judgment, I.C.J. Reports 2010, p. 55.
Responsibilities and Obligations of States Sponsoring Persons and Entities with Respect to Activities in the Area, Advisory Opinion, 2011 ITLOS Rep. 10.
Opuz v. Turkey, App. No. 33401/02 (Eur. Ct. H.R. June 9, 2009).
Velásquez-Rodríguez v. Honduras, Merits, Judgment, Inter-Am. Ct. H.R. (ser. C) No. 4 (July 29, 1988).
Case T-512/12, Front populaire pour la libération de la Saguia el-Hamra et du Rio de Oro (Front Polisario) v. Council, ECLI:EU:T:2015:953 (Dec. 10, 2015).
Case C-368/95, Vereinigte Familiapress Zeitungsverlags- und vertriebs GmbH v. Heinrich Bauer Verlag, 1997 E.C.R. I-3689.
Case 152/84, Marshall v. Southampton & S.W. Hampshire Area Health Auth. (Teaching), 1986 E.C.R. 723.
Ronald S. Lauder v. Czech Republic, Final Award (UNCITRAL Arb. Trib. Sept. 3, 2001).
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Panel Report, Argentina—Measures Affecting the Export of Bovine Hides and the Import of Finished Leather, WT/DS155/R (adopted Feb. 16, 2001).
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Gerechtshof Den Haag, 12 November 2024, ECLI:NL:GHDHA:2024:2099 (Shell Plc v. Stichting Milieudefensie).
六、網路資源
Adoption of Corporate Sustainability Due Diligence Directive no longer likely, DE BRAUW BLACKSTONE WESTBROEK (Mar. 1, 2024), https://www.debrauw.com/articles/adoption-of-corporate-sustainability-due-diligence-directive-no-longer-likely.
Ainger, John & Frances Schwartzkopff, Europe's Toughest ESG Rule Hits Wall of German Objections, BLOOMBERG (Feb. 2, 2024) , https://www.bloomberg.com/news/articles/2024-02-01/eu-s-toughest-esg-rule-hits-stumbling-block-on-german-concerns?embedded-checkout=true..
Business & Human Rights Resource Centre, EU: Council Gives Final Approval to Omnibus Package (Feb. 24, 2026), https://www.business-humanrights.org/en/latest-news/eu-council-gives-final-approval-to-omnibus-package-including-far-reaching-changes-to-csddd-and-csrd/.
Clifford Chance, Retreat from CSDDD? Implications of the Omnibus Proposal for US and Other Non-EU Companies (Mar. 2025), https://www.cliffordchance.com/insights/resources/blogs/business-and-human-rights-insights/2025/03/retreat-from-csddd.html.
Corporate Sustainability Due Diligence: Council and Parliament Strike Deal to Protect Environment and Human Rights, CONSILIUM (Dec. 14, 2023), https://www.consilium.europa.eu/en/press/press-releases/2023/12/14/corporate-sustainability-due-diligence-council-and-parliament-strike-deal-to-protect-environment-and-human-rights/.
de Jong, Elbert, The Shell Case and the Corporate Climate Transition Plan Obligation, BIICL CLIMATE LAW & LITIG. BLOG (May 22, 2025), https://www.biicl.org/blog/112/the-shell-case-and-the-corporate-climate-transition-plan-obligation.
ECCO, EU Backtracks on Sustainable Finance, Creating Uncertainty (Dec. 16, 2025), https://eccoclimate.org/eu-backtracks-on-sustainable-finance-creating-greater-uncertainty-for-businesses/.
EcoVadis, CSDDD Milestone Reached: EU Agrees on Less-Stringent Version of Directive (Sept. 2024), https://resources.ecovadis.com/blog/csddd-milestone-reached.
European Coalition for Corporate Justice, Press Release: European Parliament's Far-Right Alliance Adopts Position on Omnibus I (Nov. 13, 2025), https://corporatejustice.org/news/press-release-european-parliaments-far-right-alliance-adopts-position-on-omnibus-i/.
European Coalition for Corporate Justice, The CSDDD is at a make-or-break moment: from fake news to businesses support (Feb. 7, 2024), https://corporatejustice.org/news/the-csddd-is-at-a-make-or-break-moment-from-fake-news-to-businesses-support/.
Frank Bold, EPP Sides with the Far-Right to Gut the EU's Sustainability Framework in the Omnibus I Vote (Nov. 13, 2025), https://en.frankbold.org/news/epp-sides-with-the-far-right-to-gut-the-eus-sustainability-framework-in-the-omnibus-i-vote.
KiK: Paying the price for clothing produced in South Asia, EUROPEAN CENTER FOR CONSTITUTIONAL AND HUMAN RIGHTS, https://www.ecchr.eu/en/case/kik-paying-the-price-for-clothing-production-in-south-asia/.
Koivurova, Timo & Krittika Singh, Due Diligence, MAX PLANCK ENCYCLOPEDIA OF PUB. INT'L L., https://www.google.com/search?q=http://opil.ouplaw.com (updated Aug. 2022).
Legal Scholars' Open Letter on Article 22 CSDDD (May 8, 2025), https://media.business-humanrights.org/media/documents/EXT_Legal_Scholars_Letter_-_Article_22_CSDDD_.docx_4.pdf.
Loyens & Loeff, In the End the CSDDD Is Here to Stay; despite Last-Minute Uncertainties, https://www.loyensloeff.com/insights/news--events/news/the-csddd-is-here-to-stay-despite-last-minute-uncertainties-the-european-council-has-reached-an-agreement-on-the-final-text-of-the-csddd/.
More for show than safety: Certificates in the textile industry, EUROPEAN CENTER FOR CONSTITUTIONAL AND HUMAN RIGHTS, https://www.ecchr.eu/en/case/more-for-show-than-safety-certificates-in-the-textile-industry/.
Racionero Gómez, Inés, Harmonizing Corporate Unsustainability, VERFASSUNGSBLOG (Jan. 7, 2026), https://verfassungsblog.de/omnibus-i-sustainability/.
Reclaim Finance, What Changes Does the Omnibus Law Bring to CSDDD and CSRD? (Dec. 17, 2025), https://reclaimfinance.org/site/en/2025/12/17/what-changes-does-the-omnibus-law-bring-to-csddd-and-csrd/.
Simplification: Council Agrees Position on Sustainability Reporting and Due Diligence Requirements to Boost EU Competitiveness, CONSILIUM, https://www.consilium.europa.eu/en/press/press-releases/2025/06/23/simplification-council-agrees-position-on-sustainability-reporting-and-due-diligence-requirements-to-boost-eu-competitiveness/.
U.S. Energy Secretary and Qatari Energy Minister Send Letter to EU Regarding Proposed Corporate Climate Regulations, ENERGY.GOV (May 11, 2026), https://www.energy.gov/articles/us-energy-secretary-and-qatari-energy-minister-send-letter-eu-regarding-proposed-corporate.
Van Calster, Geert, Legal Opinion: How the Omnibus Creates Uncertainty on Civil Liability for Companies, GAVC LAW (May 2025), https://gavclaw.com/wp-content/uploads/2025/06/legal_opinion_gvc.pdf.
Ho-Dac, Marion, Brief Overview of the Directive Proposal on Corporate Due Diligence and PIL, EAPIL (Apr. 27, 2022), https://eapil.org/2022/04/27/brief-overview-of-the-directive-proposal-on-corporate-due-diligence-and-pil/.