국제법상 기업 인권실사의무의 제도화와 최근 입법 동향 -EU 기업지속가능성실사지침 개정안과 국내 입법 동향을 중심으로-

The Institutionalization of Human Rights Due Diligence in International Law: Recent Legislative Developments with a Focus on the EU CSDDD and Korean Legislation This article examines the transformation of corporate human rights due diligence from an international soft-law norm into a legally binding obligation, focusing on the United Nations Guiding Principles on Business and Human Rights, the OECD Guidelines for Multinational Enterprises, and the EU Corporate Sustainability Due Diligence Directive (CSDDD). By comparing these international developments with recent legislative initiatives in Korea, the article analyzes the changing legal character of human rights due diligence and its incorporation into domestic legal systems. The analysis shows that human rights due diligence has evolved beyond a voluntary ethical standard into a regulatory norm that combines risk prevention obligations with legal accountability mechanisms. While the UN Guiding Principles and the OECD Guidelines established the procedural framework and risk-based approach as soft law, the CSDDD marks a shift toward hard law by translating these principles into binding obligations supported by administrative enforcement and civil liability. This development reflects the integration of international human rights norms into economic regulatory frameworks beyond the traditional state-centered responsibility model. The article further argues that, through the extraterritorial application of the CSDDD, human rights due diligence is effectively operating as a global regulatory standard, exposing Korean companies to compliance risks regardless of domestic legislative adoption. Accordingly, it contends that future Korean legislation should adopt a phased and hybrid regulatory model that reflects domestic corporate structures and enforcement capacities. This article contributes to a clearer understanding of the evolving legal nature of corporate human rights responsibility and offers guidance for the future direction of Korean legislation.