2024/1760 Sayılı AB Kurumsal Sürdürülebilirlik Durum Tespiti Direktifi ve Küresel Faaliyet Zincirlerindeki İşçilerin Temel Haklarına Etkisi

Yıl 2026, Cilt: 1 Sayı: 88, 449 - 476, 24.01.2026

Naime N. Günbattı

https://doi.org/10.54752/ct.1778291

Öz

Bu çalışmada 2024/1760 sayılı Avrupa Birliği Kurumsal Sürdürülebilirlik Durum Tespiti Direktifi (CSDDD) ve onun küresel faaliyet zincirlerinde çalışanların temel haklarına etkileri incelenmektedir. Uluslararası şirketlerin ucuz işgücü temin eden ülkelerde yoğunlaşan üretim süreçleri, buralarda yaşanan çevre ve insan hakları ihlalleri konusunda tartışmalar yaratmış; önce AB üye ülkelerinin iç hukuklarında, daha sonra AB düzeyinde, uluslararası şirketler için bağlayıcı yükümlülükler getiren düzenlemeler yapılmaya başlanmıştır. Bu çalışmada 2014/95 sayılı Finansal Olmayan Bilgilerin Raporlanması Direktifi’nden başlayarak, 2022/2464 sayılı Kurumsal Sürdürülebilirlik Raporlama Direktifi’ne ve nihayet CSDDD’ye uzanan süreç ele alınmıştır. CSDDD, şirketlere faaliyet zincirlerinde insan haklarını ihlal eden etkileri tespit etme, önleme ve gidermeye yönelik somut yükümlülükler getirmekte; bunlara uyulmaması halinde idari yaptırımlar ve hukuki sorumluluk öngörmektedir. Direktif, AB sınırları dışında da geçerli olacak şekilde, zarar gören işçilere AB menşeili veya AB içinde belli düzeyde ciro yapan büyük uluslararası şirketlere karşı dava açma imkânı tanımaktadır. Sonuç olarak çalışma, CSDDD’nin küresel faaliyet zincirlerinde hesap verebilirliği güçlendirdiğini ortaya koymaktadır.

Anahtar Kelimeler

tedarik zinciri , sürdürülebilirlik durum tespiti , işçilerin temel hakları , NFRD , CSRD , CSDDD

Directive (EU) 2024/1760 on Corporate Sustainability Due Diligence and its Impact on Workers’ Fundamental Rights in Global Chains Of Activities

Öz

This study is concerned with Directive (EU) 2024/1760 on Corporate Sustainability Due Diligence (CSDDD) and its implications for the protection of workers’ fundamental rights in global chains of activities. The concentration of multinational corporations’ production processes in countries providing cheap labor has led to persistent debates regarding environmental degradation and human rights violations. In response, regulatory measures imposing binding obligations on multinational companies were first adopted within the domestic legal orders of EU Member States and were subsequently consolidated at the EU level. The analysis traces the legislative trajectory beginning with Directive (EU) 2014/95 on Non-Financial Reporting, followed by Directive (EU) 2022/2464 on Corporate Sustainability Reporting, and culminating in the adoption of the CSDDD. It is demonstrated that the CSDDD introduces obligations on companies to identify, prevent, and remedy human rights violations within their chains of activities, and that non-compliance triggers both administrative sanctions and civil liability. Furthermore, the Directive applies extraterritorially, insofar as it enables affected workers to bring claims against large multinational companies either established in the EU or generating a significant level of turnover within the Union. In conclusion, it is argued that the CSDDD constitutes a significant step towards enhancing corporate accountability in global chains of activities, thereby strengthening the protection of fundamental rights beyond the territorial scope of the EU.

Anahtar Kelimeler

supply chain , sustainability due diligence , workers’ fundamental rights , NFRD , CSRD , CSDDD

Kaynakça

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