Advocating for the EU Corporate Sustainability Due Diligence Directive Against the Odds: Strategies and Legitimation

Developing legislation to counter the negative impacts of businesses' transnational activities on human rights and the environment is a recent trend. Supporters of such legislation have campaigned to convince policy‐makers to adopt strong law, but this legitimation process has not been theorised. Using Vaara et al.'s theoretical framework, we uncover the six discursive legitimation strategies used by the proponents of the European Union (EU) Corporate Sustainability Due Diligence Directive (CSDDD) to legitimise its creation. Based on interviews with proponents, we offer two main findings. First, the directive's supporters seek to reverse the narrative that legislation with extraterritorial implications is neo‐colonial by arguing instead that the neoliberal status quo exemplifies neo‐colonial exploitation. Second, non‐governmental organisations (NGOs) can convince businesses of the directive's advantages by using playing down, mimicry and rationalisation as discursive legitimation strategies. These findings have major implications for debates on how to make the CSDDD effective in regulating business operations in the Global South.