IL FUTURO DELLA DUE DILIGENCE DOPO LA DIRETTIVA OMNIBUS I: VERSO UN RIDIMENSIONAMENTO DELL’EUROPA SOCIALE?

Directive (EU) 2024/1760 (CSDDD) made the business and human rights standards binding. Less than a year later, the Omnibus I package led to Directive (EU) 2026/470, which substantially amended it. This paper argues that the reform goes well beyond simplification. It narrows the scope of the directive, replaces risk mapping with a scoping exercise, reduces stakeholder engagement and removes the harmonised civil liability regime. As a result, lead companies gain wider discretion, and the remedial and deterrent function of the directive is weakened. The paper places the reform within the Commission’s deregulatory agenda and asks whether it marks a retreat of Social Europe.