Riflessioni sulla sostenibilità dell'attuale modello regolatorio europeo in materia di sostenibilità d'impresa

This contribution critically examines the evolution and current sustainability of the European regulatory model on corporate sustainability. It traces the shift from soft law instruments to binding hard law frameworks, highlighting the progressive integration of environmental and social objectives into EU primary law, public procurement, sustainable finance, and corporate governance. Particular attention is devoted to the Corporate Sustainability Due Diligence Directive (CSDDD), presented as the apex of a regulatory paradigm that transforms sustainability from voluntary commitment into legally enforceable obligation. The paper then analyses the recent “Omnibus I” package, which significantly narrows the scope and impact of previously adopted measures. This rapid regulatory retrenchment raises concerns about legal certainty, regulatory coherence, and the credibility of the EU’s long-term sustainability strategy. The essay ultimately questions whether hard law instruments can ensure stable transitions in a context marked by geopolitical instability and shifting political priorities