Convergence and Divergence in Corporate Sustainability Due Diligence: A Comparative Analysis of the EU CSDDD, OECD Guidelines, and National Regulatory Frameworks

Abstract

The emergence of mandatory corporate sustainability due diligence represents a paradigmatic shift in international corporate law, transitioning sustainability from voluntary corporate social responsibility to binding legal obligations. This article examines the convergence and divergence patterns in sustainability due diligence frameworks by conducting a comparative analysis of the European Union's Corporate Sustainability Due Diligence Directive (CSDDD), the revised 2023 OECD Guidelines for Multinational Enterprises on Responsible Business Conduct, and selected national regulatory approaches including Germany's Supply Chain Due Diligence Act (LkSG), France's Duty of Vigilance Law, and emerging frameworks in common law jurisdictions. Through doctrinal analysis and comparative methodology, this study identifies three key dimensions of divergence: scope and applicability thresholds, enforcement mechanisms and liability regimes, and the treatment of value chain responsibilities. The analysis reveals a complex regulatory landscape characterized by simultaneous harmonization pressures and jurisdictional particularities, with significant implications for multinational enterprises navigating multiple compliance frameworks. This article argues that while international soft law instruments have catalyzed regulatory convergence, fundamental differences in legal traditions, enforcement philosophies, and political economies continue to generate meaningful divergences that challenge the emergence of a truly unified global standard. The findings contribute to theoretical debates on regulatory convergence in corporate law and offer practical insights for corporate compliance strategies in an increasingly fragmented regulatory environment.