The Shifting Landscape of European Company Law

Surveys recent EU company law reform, which has moved from a ‘corporate sustainability’ agenda toward boosting competitiveness — illustrated by the scaling-back of the Corporate Sustainability Reporting and Due Diligence Directives under Omnibus I and Commission plans for a 28th-regime EU business code. The paper situates these shifts historically and assesses the difficulties of reforming European company law. (DELI Working Paper No.1/2026)