The thesis examines the role of multinational corporations (MNCs) in achieving sustainable development (SD) goals. The thesis is premised on the fact that MNCs, as the most powerful economic entities operating at the global level, have a significant impact on the environment, human rights (HR), society, and the economy. Therefore, their role in SD is not negligible, as they can make an important contribution to environmental protection, respect for HR, and the promotion of innovation through responsible business practices.
The thesis first presents the concept of MNCs and their contribution to climate change, violations of human rights, and the promotion of inequality, which necessitates greater regulation of their activities. Although international law does not currently provide for the direct legal personality of MNCs, it is nevertheless developing in the direction of greater accountability, as demonstrated by attempts to establish global standards and through the adoption of new EU directives. The analysis covers key international instruments, primarily within the framework of the United Nations (UN) and the European Union (EU), which seek to guide MNCs towards more socially responsible behaviour through principles, guidelines, strategies and binding documents. Of particular importance here is the development of EU legislation in the field of sustainability reporting and sustainability due diligence. With the exception of EU legislation, most of these instruments remain voluntary and therefore non-binding. The central part of the thesis presents the contribution of MNK to the achievement of SDGs, in particular SDG 12 – sustainable production and consumption. It also discusses forms of self-regulation by MNCs, such as corporate social responsibility (CSR), due diligence, and sustainability certificates, which complement legal mechanisms and strengthen the reputation of companies. The thesis concludes that MNC are an indispensable part of SD implementation, but only if their actions are supported by an appropriate legal framework that combines voluntary initiatives, binding norms, and effective control mechanisms.
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