Acceso usuarios
Adoración Guamán Hernández 
, Tatiana Sachs
In recent years corporate sustainability due diligence has become one of the most relevant regulatory developments in the field of business impact regulation. Despite the regulatory explosion, at supranational and national levels, there are still notable discrepancies regarding the content and scope of this instrument. To shed light on these issues, this article reconstructs the theoretical discussion and examines it in relation to the first normative experience, the French Loi de Devoir de Vigilance of 2017, compared with the most recent proposal, still in the preparation phase, debated in Spain
