This paper addresses the extraterritorial dimension of
transnational corporations, focusing on the corporate
accountability-deficit that characterizes the current
International legal framework. The analysis looks at parent
companies’ civil liability for environmental harm caused
abroad. By introducing a selected number of foreign direct
liability cases brought before European national courts, the
paper investigates whether the binding environmental and
human rights reporting obligations contained in Directive
2014/95/EU contribute to the determination of a parent
company’s duty of care towards its overseas subsidiaries,
and consequently establish their potential liability.
