Stora Enso and Human Rights Due Diligence : Understanding the compliance requirements of the proposed EU Directive on Corporate Sustainability Due Diligence for large public-interest companies through a case study of Stora Enso

Sammanfattning: This thesis seeks to examine the human rights due diligence (HRDD) requirements outlined in the EU proposal for the Corporate Sustainability Due Diligence Directive (CSDD proposal) for large EU limited liability companies (LLC), offering a comprehensive overview of these requirements. To further clarify and substantiate the HRDD provisions stated in the CSDD proposal, the thesis also includes a case study of Stora Enso, which serves as an illustration of how these requirements are applied in real-world scenarios. The thesis is mainly done by a desk study, but has also utilized interviews, to gather information relevant to the topic. The desk study focused on examining the proposed Corporate Sustainability Due Diligence (CSDD) Directive, but also, to a lesser extent, analyzed various frameworks, guidelines, and agreements related to corporate sustainability. In the analysis of Stora Enso, a sustainability-focused company, the thesis explores the company’s HRDD efforts, including existing policies, previous human rights issues, and case studies. Interviews with company representatives provided insights into current HRDD practices and internal perspectives on the company’s approaches. The thesis aims to comprehend the HRDD requirements as defined in the CSDD proposal and trace their origins from soft law frameworks that have developed international standards on the subject. By conducting this analysis, the thesis gains insights into the legal dimensions of HRDD. The thesis also endeavors to apply these HRDD to a large EU LLC, namely Stora Enso, enabling an understanding of the practical implications of the CSDD proposal and how a company can achieve meaningful compliance. The HRDD practices currently employed by Stora Enso are assessed in relation to the proposed requirements of the CSDD proposal. The thesis finds that Stora Enso has made significant progress in their HRDD efforts. Some aspects already align with the CSDD proposal requirements, while others are progressing toward compliance. Additionally, the thesis highlights areas where the CSDD proposal diverges from international HRDD standards and suggests areas for companies seeking meaningful compliance to focus on in their continued efforts.