Desenvolvimento da devida diligência no Brasil: um olhar sobre o marco nacional e a influência europeia

Abstract

This master’s thesis investigates the development of due diligence in Brazil through an analysis of Bill No. 572/2022, which proposes a national human rights and business framework. This legislation reflects an international trend toward regulating large corporations. It draws inspiration from discussions within the United Nations (UN), the Organisation for Economic Co-operation and Development (OECD), and the European Union (EU). In this context, the study seeks to analyze how Brazil has structured this concept and the challenges and opportunities for implementing this tool. The research also examines the role of multinational corporations (MNCs) in the history of international environmental law and the intersection between human rights, the environment, and corporate responsibility. It explores the relevance of due diligence in a scenario of climate emergency and green economic transition. The study finds that introducing the topic in Brazil faces significant challenges, such as harmonizing with existing environmental legislation, the lack of clarity in defining specific obligations, and the limited scope to address the value chain. In this regard, the contributions of the UN Guiding Principles on Business and Human Rights (UNGPs), the OECD Guidelines for Multinational Enterprises, and European experiences with laws such as France's Duty of Vigilance Law and the Corporate Sustainability Due Diligence Directive (CS3D) are highlighted. These references serve as a basis for a comparative analysis of the Brazilian context, exposing gaps and areas for improvement. The dissertation concludes that the proposed framework for Brazilian due diligence is insufficient. Practical implementation in Brazil requires structural and regulatory adjustments, such as defining clear standards of responsibility and creating enforcement strategies to ensure corporate adherence. It also underscores the importance of aligning with successful international experiences to maximize the positive impacts of this instrument, both in the socio-environmental sphere and in strengthening Brazil's environmental governance, as proposed by public policies like the National Policy on Climate Change (PNMC).