Fundamental Rights, Artificial Intelligence and the Normative Core of Corporate Sustainability
Year: 2026
Type: article
Abstract: The article first outlines the constitutional foundations of fundamental rights protection in EU law, then analyses the Social pillar of ESG through the CSRD and the CSDDD, and finally examines its reinforcement through the EU framework on artificial intelligence. The article examines the evolution of the Social pillar (S) of ESG (Environmental, Social and Governance) in the context of the recently agreed amendments to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). It argues that, notwithstanding the narrowing of the personal scope of application of both directives, the Social dimension of ESG has not been weakened but conceptually consolidated. The central thesis is that the Social pillar of ESG should be understood as a legal–normative extension of the system of fundamental rights’ protection within the European Union. Furthermore, the article situates the Social pillar of ESG within the emerging EU framework for artificial intelligence governance, demonstrating that the interaction between AI regulation and fundamental rights further reinforces the preventive and rights-based nature of social sustainability obligations.
Author: Savina Mihaylova-Goleminova
Institution: Sofia University "St. Kliment Ohridski"
Language: English
Subfield: Law
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7160660884