CSDD: Moral Responsibility and Sustainability

Roy Zopfi, 30-07-2024

Sustainability, Legislation, and Philosophy: A Critical Reflection on the CSDD

The Philosophical Foundations of Sustainability

Sustainability is rooted in various philosophical traditions. Philosophers such as Immanuel Kant emphasized the duty to leave the earth in good condition for future generations. Aristotle, in his virtue ethics, stressed character traits such as temperance, which are essential for sustainable behavior. Utilitarians like John Stuart Mill would advocate for maximizing long-term well-being. John Rawls’ theory of justice calls for a fair distribution of benefits and burdens.

The CSDD and Moral Responsibility

On July 25, 2024, the Corporate Sustainability Due Diligence Directive (CSDD) was introduced, requiring large companies to assess, report, and address their impact on people and the environment. This obligation aligns with the duty to prevent harm and the pursuit of maximal well-being. The directive promotes transparency and accountability, which can contribute to an ethical corporate culture that prioritizes the well-being of all stakeholders.

Critical Reflection on the CSDD

Although the CSDD appears to be a positive step, questions remain regarding its practical implementation and enforcement.

Can companies effectively identify and address negative impacts within their global supply chains?

Tensions may arise between economic interests and ethical obligations. From a justice perspective, as articulated by John Rawls, the CSDD must ensure a fair distribution of benefits and burdens. This raises the question of whether all stakeholders, including vulnerable communities, will truly benefit from this legislation.

The CSDD provides a framework to hold companies accountable, but its actual impact depends on implementation and the willingness of companies to go beyond minimal compliance. From my personal philosophical standpoint, I welcome the intent of the CSDD but also recognize the need for continuous evaluation, intrinsic motivation, and adaptation to achieve genuine sustainability.

Conclusion

The CSDD represents an important step toward sustainability by requiring companies to assess and address their impact on people and the environment. The directive underscores the moral responsibility of businesses. However, the effectiveness of the CSDD will depend on its implementation and the willingness of companies to prioritize ethical considerations over purely economic interests. Sustainability requires ongoing effort and a deeply rooted ethical approach to be truly successful.

References

Aristotle. (c. 350 BC). Nicomachean Ethics.

European Commission. (2024). Corporate Sustainability Due Diligence.

Rawls, J. (1971). A Theory of Justice. Harvard University Press.

Kant, I. (1785). Groundwork for the Metaphysics of Morals.

Mill, J.S. (1863). Utilitarianism.