This Saar Blueprint examines whether Article 32 of the Global Minimum Tax Directive provides sufficient democratic legitimacy for decisions taken within the OECD/G20 Inclusive Framework. Focusing on institutional participation, transparency, citizen involvement and judicial review, it assesses the Directive’s dynamic link to international agreements. The analysis suggests that the Inclusive Framework’s decision-making process falls short of European democratic standards and that Article 32 can accommodate only limited subsequent changes.
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The Contested Soul of Corporate Accountability: Navigating the CSDDD’s Ambition and Its Political Unravelling
The first contribution to our Symposium analyses the Corporate Sustainability Due Diligence Directive (CSDDD) as a landmark step in the EU’s move from voluntary corporate responsibility to binding accountability. It traces how this ambitious project, once seen as a breakthrough, is now facing systematic political rollback that threatens to undermine its enforcement mechanisms and weaken its promise of effective corporate justice.
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