A Few Remarks on Evolving Nature of Corporate Codes of Conduct

This article presents the role of corporate codes of conduct, which for many decades established the values that global corporations want to promote and respect. These codes are example of soft law instrument, providing voluntary, unenforceable guidelines that reflect a commitment to corporate social responsibility among company’s stakeholders. With the implementation of Directive 2024/1760 of 25 July 2024 on corporate sustainability due diligence, these codes will evolve into essential components of policies addressing risk‑based human rights and environmental due diligence for all enterprises obligated to comply with rules of directive. As we move forward, significance of codes of conduct will undoubtedly transform, creating an opportunity to learn from the past and make rights established in the code of conduct enforceable.