The EU Corporate Sustainability Due Diligence Directive (CS3D or the Directive) is a significant piece of legislation as it mandates obligations on in-scope “companies” to enhance the protection of the environment and human rights both within the EU and globally through ...
As discussed in our previous alerts, theProposalfor the Corporate Sustainability Due Diligence Directive (CSDDD/CS3D) was first published by the European Commission on February 23, 2022. On December 1, 2022, the European Council adopted its own n...
Corporate Sustainability Due Diligence in Groups of CompaniesCorporate Sustainability Due Diligence DirectiveThe new proposal for a Corporate Sustainability Due Diligence Directive will require that certain parent companies must conduct due diligence in their subsidiarSocial Science Electronic Publishing...
On 24 May 2024, the EU Council gave its final stamp of approval to the text of the Corporate Sustainability Due Diligence Directive (the Directive) after a tumultuous journey through the EU legislative process. The Directive is the result of nearly two years of negotiations and comprom...
Following initiatives such as the 1.5-degree Celsius goal for limiting global warming, established by theParis Agreement, the European Union has passed legislation to further those goals — theCorporate Sustainability Due Diligence Directive(CS3D). Proposed on February 23, 2022,...
The Corporate Sustainability Due Diligence Directive (CSDDD) is a major piece of EU legislation that will require EU and non-EU companies to conduct environmental and human rights due diligence across their operations, subsidiaries and value chains. Under the prop...
Sustainability is already a reality for companies, which are increasingly embedding environmental, social and governance (ESG) factors into their corporate strategies. The CSDDD will require them to undertake more in-depth due diligence on their risks and strategies for meeting their sustainability objec...
The Corporate Sustainability Reporting Directive (CSRD) is the European law establishing mandatory environmental, social, and governance (ESG) reporting to be used alongside financial reporting.Its goal is to ensure that investors and other key stakeholders have pertinent information regarding the company'...
The Corporate Sustainability Reporting Directive (CSRD) is the European law establishing mandatory environmental, social, and governance (ESG) reporting to be used alongside financial reporting.Its goal is to ensure that investors and other key stakeholders have pertinent information regarding the company'...
关键词: Corporate social responsibility Corporate sustainability Sustainable business models Greenwashing The EU Corporate Sustainability Reporting Directive EU directive on corporate sustainability due diligence 出版时间: 2024 收藏 引用 批量引用 报错 分享 全部来源 求助全文 dx.doi.org ...