L’impresa tra strategia di due diligence e responsabilità

After a brief reconstruction of the various steps that, in the international law, have emphasised the role of human rights due diligence, the essay examines the content of the recent proposal for a directive of the European Parliament on the subject. In particular, the Authors assess the relationship between due diligence and corporate liability, in order to underline how the former should not constitute a cause of exemption from the latter. In the same perspective, the relationship between due diligence and the techniques to ascribe liability within value chains in domestic law is analysed. Finally, the provision on corporate liability in the European Parliament’s proposal for a directive is compared with other techniques for allocating liability within groups of companies developed in EU and national law.