Chapter 06 · Governance & regulationGovernance, Ethics & Risk

Duty of care

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Definition

Duty of care is an obligation to take reasonable care to avoid foreseeable harm to people, assets, stakeholders or the environment within a defined relationship or context.

References

European UnionDirective (EU) 2024/1760 on corporate sustainability due diligence

This reference provides supporting context for how “Duty of care” is defined and used.

Overview

What it means in practice

Duty of care should be read as a governance, ethics and risk term. Its meaning depends on the legal context, responsible actor, control design and evidence of operation.

In practice, users should state the boundary, source, evidence and decision context. That keeps duty of care specific enough for review without overstating what the term proves.

Why it matters

Duty of care matters because governance language determines accountability, controls and escalation. Clear definitions help readers see whether a process exists, works and is evidenced.

Common misconception

A common error is to treat Duty of care as proof of effective governance. The stronger approach is to state ownership, criteria, evidence, monitoring and limits.

Review questions

What scheme, rule or control gives the term meaning? What exact scope is covered? What evidence or limitation would change how a reader interprets it?

How it is used

Policymakers, regulators, legal teams, boards and organisations use “Duty of care” in legislation, policies, governance systems, contracts, oversight and compliance decisions. In each case, the user should state the applicable jurisdiction, legal or policy text, effective date, scope and responsible actor; otherwise, the same term may be applied to materially different situations.

In this context, it refers to an obligation to take reasonable care to avoid foreseeable harm to people, assets, stakeholders or the environment within a defined relationship or context.

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Meaning status
Established
Last verification recorded
22 Aug 2026
Last updated
22 Aug 2026
What the classifications mean

Meaning status: Established

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