Resumen :
El presente artículo busca desarrollar el concepto de debida diligencia a través de los estándares internacionales existentes y su consecuente regulación en el marco de la Unión Europea, y su incidencia en países de Latinoamérica. Para ello, se relaciona el origen de la debida diligenc... Ver más
In this article seeks to develop the concept of due diligence through existing international standards, its consequent regulation within the framework of the European Union, and its incidence in Latin American countries. For this, the origin of due diligence in human rights is related, within the United Nations Guiding Principles of 2011. Next, the need to implement a due diligence regime for companies is pointed out, in compliance with the obligations of respect, protection and reparation that States have before human rights, considering that companies have a positive or negative impact on them. In turn, the elements of due diligence and the way in which this concept has been interpreted are related, to clarify its objectives, scope, and evolution. With this contextualization, the study of due diligence within the European Union continues and details the different initiatives, resolutions, reports, and communications that have been issued in this regard. At this point, the European Union Directive on business due diligence in sustainability matters approved by the European Parliament this year, is emphasized and its objective, content, obligations provided, actors involved, and validity are deepened. With this, it is intended to identify the influence of this regulation within the Union and in Latin American countries, evidencing the challenges and alternatives for the countries of the Global South in the face of this new regulation
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