SACM - United Kingdom
Permanent URI for this collectionhttps://drepo.sdl.edu.sa/handle/20.500.14154/9667
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Item Restricted The Corporate Sustainability Due Diligence Directive: Assessing the Legal and Financial Impact on the EU Fast-Fashion Industry(Saudi Digital Library, 2025) Ghazzawi, Rund; Makris, StavrosThis dissertation aims to investigate, how the CSDDD will legally and financially reshape the operational, and financial structure of the EU fast-fashion Industry. This analysis will be conducted in four parts. The first part will examine the traditional shareholder-centric approach of fast-fashion corporations within the EU and the failure of the soft approach in accommodating stakeholder interests. The second part will examine the shift in the EU’s position in terms of the incorporation of the CSDDD and the main areas of concern for the industry. The third part will include a comparative analysis, of EU fast-fashion companies including Inditex, H&M, and Primark, Identifying the different compliance burdens of art. 7,8,9,10 and 11 of the directive. Hence, identifying the potential unlevelled playing field likely to occur due to the differences in structural capacity. The fourth Part will then focus on the potential consequential economic struggles and de-growth of the fast fashion industry. Examining whether the CSDDD should be reformed to accommodate different corporate structures. Finally, the dissertation will argue that despite the short-term challenges, the directive ultimately offers the potential for a more resilient and investor-aligned industry, allowing for long- term sustainability and profitability. This, however, will be further supported by the proposed reform to ensure the commercial inclusivity of the directive, allowing for fair compliance whilst avoiding market distortIon13 0