Empresa, sostenibilidad medioambiental e inteligencia artificial: consideraciones a la luz de la nueva Corporate Sustainability Due Diligence Directive

The issue of environmental sustainability is at the centre of a multi-level international debate in which dialogue between the scientific community and institutions must provide effective responses to the current climate crisis. In this context, this paper sets out to analyse progress in the achievement of environmental sustainability objectives and duties in the field of business activity - considering that large corporations are responsible for a large part of greenhouse gas emissions - in the light of the new Corporate Sustainability Due Diligence Directive, also addressing, in the second part, the role of new technologies, and in particular of artificial intelligence, in the achievement of objectives and in the fulfilment of sustainability obligations by companies.