Le tecnologie societarie alla prova del governo sostenibile tra ESG, diligenza d’impresa e corporate digital responsibility

The study aims at showing the interdependencies between the digital and the sustainable transformation of businesses’ corporate governance. To these ends, it shoes the impact of the inclusion of technologies in corporations’ organization and governance structures on the notion of corporate social responsibility. After having illustrated the state of the art of the use of technology by European businesses, the paper shows the importance of the national and European normative framework regarding sustainable corporate governance for the purposes of the identification and mitigation of technologyrelated risks. In light of the contextualization of these risks in the prism of E-S-G factors and in light of the provisions of the proposed corporate sustainability due diligence directive, the analysis demonstrates the legal relevance of the new paradigm of corporate digital responsibility. The concluding remarks illustrate the concerns related to a sustainable governance of corporations’ technologies, which risks to become a ‘black box’ governance due to the applicability of the business judgment rule to the definition of sustainability strategies, also in relation to technology.