Juridification of ESG in European Union Law: An Analysis of the CSRD and CSDDD from the Perspective of Public Economic Law and Environmental Protection Law

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a rigorous public-law analysis of the CSRD and CSDDD as a unified regulatory regime, useful for comparative legal scholarship.

🏢実務担当者:Highlights compliance obligations for companies subject to EU regulations, including extraterritorial effects.

🏛政策担当者:Offers insights into the regulatory tensions between mandatory transparency and substantive change, relevant for designing effective ESG mandates.

本稿は、欧州連合法における環境・社会・ガバナンス（ESG）枠組みの法化を、企業サステナビリティ報告指令（CSRD、指令(EU)2022/2464）と企業サステナビリティ・デューデリジェンス指令（CSDDD、指令(EU)2024/1760）という2つの主要な規制手段の検討を通じて分析する。本研究の動機は、EUの経済規制におけるESGの役割の増大と、任意の経営管理的基準から、EU市場で事業を展開する企業を対象とする拘束力のある公法的義務への顕著な移行にある。既存の文献はESGを経営的、財務的、組織的観点から広範に検討している一方で、規制カテゴリーとしてのESGの公法的側面には比較的限定的な注意しか払っていない。特に、CSRDとCSDDDを孤立した手段ではなく、単一の首尾一貫した規制体制の要素として扱う統合的な法分析が不足している。本稿は、これらの指令の組み合わせた規制論理と効果を、公経済法および環境保護法の観点から分析することにより、このギャップに対処する。研究は、EU法の体系的かつ機能的な解釈と組み合わせた教義的な法分析に基づく。CSRDとCSDDDの規範構造、規制上の前提、法的結果を検討し、それらをEUサステナビリティ規制のより広範な構造の中に位置づける。本稿は、CSRDとCSDDDを総合的に見ると、強制的な透明性と活動の連鎖全体にわたる実質的なデューデリジェンス義務を結合することにより、ESGを法化することを示す。この規制モデルは、環境および人権利益の保護を企業の計画とリスク管理に上流へと移行させると同時に、比例性、形式化、および実質的な変化を伴わない手続的コンプライアンスのリスクに関連する規制上の緊張を生み出す。

AI 翻訳（deepseek-v4-flash）。 正確を期す場合は下の原文を参照してください。

This article analyses the juridification of Environmental, Social and Governance (ESG) frameworks in European Union law through an examination of two key regulatory instruments: the Corporate Sustainability Reporting Directive (CSRD, Directive (EU) 2022/2464) and the Corporate Sustainability Due Diligence Directive (CSDDD, Directive (EU) 2024/1760). The motivation for the study lies in the growing role of ESG in EU economic regulation and the observable shift from voluntary, managerial standards towards binding public-law obligations addressed to undertakings operating on the EU market. While existing literature extensively examines ESG from managerial, financial and organisational perspectives, it has paid comparatively limited attention to the public-law dimension of ESG as a regulatory category. In particular, there is a lack of integrated legal analysis treating the CSRD and the CSDDD as elements of a single, coherent regulatory regime rather than as isolated instruments. This article addresses that gap by analysing the combined regulatory logic and effects of these Directives from the perspectives of public economic law and environmental protection law. The research is based on doctrinal legal analysis combined with systemic and functional interpretation of EU law. It examines the normative structure, regulatory assumptions and legal consequences of the CSRD and the CSDDD, situating them within the broader architecture of EU sustainability regulation. The article demonstrates that, taken together, the CSRD and the CSDDD juridify ESG by coupling compelled transparency with substantive due diligence obligations across the chain of activities. This regulatory model shifts the protection of environmental and human rights interests upstream to corporate planning and risk management, while simultaneously generating regulatory tensions related to proportionality, formalisation and the risk of procedural compliance without substantive change.

• semanticscholar https://doi.org/10.5171/2025.4651025first seen 2026-05-15 18:37:36 · last seen 2026-07-08 05:45:32