The liability in tort of lead firms in global supply chains (GSCs) has become a battleground with recent debate concerning the proposed European Union Directive on Corporate Sustainability Due Diligence. The reasons for imposing responsibilities upon lead firms to ensure adherence to proper standards of conduct along supply chains sometimes involve comparison of the supply chain and the corporate group. This article refutes the idea that there is a relevant analogy. The core structural feature of companies and corporate groups is a managerial hierarchy that facilitates efficient co-ordination of activities. These business forms conform to the idea of the “system”, having ascertainable boundaries and operating according to chosen purposes. Each is amenable to tort liability which is forward-looking and deterrence based. As a general rule, GSCs do not have similar features so that lead firms have difficulty imposing standards. Other means of creating responsibility and internalising norms of conduct in GSCs are required.