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Abstract
The article presents the challenges of implementing Directive (EU) 2024/1760 on corporate sustainability due diligence (CS3D) in Poland. It highlights structural constraints of the Polish economy, including Poland’s peripheral economic position, the predominance of SMEs, and the structural weakness of collective bargaining institutions that hinder the effective adoption of CSR standards. The authors argue that the Polish transposition of the CS3D is likely to be “literal”, replicating the EU provisions with minimal obligations and narrow applicability, partly due to the strong position of multinational corporations (MNCs) and the government’s fear of adopting solutions that would provoke their protest. Nevertheless, the directive may indirectly affect SMEs involved in the supply chains of larger companies. The article critically assesses the absence of binding CSR obligations and the limited role of autonomous implementation mechanisms, such as collective agreements or transnational company agreements (TCAs). Poland’s current state of due diligence regulations will require a new comprehensive legal framework. The analysis contributes to the broader debate on sustainable development and the CS3D implementation in Central and Eastern Europe.
Keywords
Corporate Sustainability Due Diligence, CS3D, Corporate Social Responsibility