Corporate sustainability due diligence: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
(Create page - sources - linked pages.) |
(Mend link.) |
||
| Line 15: | Line 15: | ||
* [[Due diligence]] | * [[Due diligence]] | ||
* [[Environmental concerns]] | * [[Environmental concerns]] | ||
* [[ | * [[Environmental, social and governance]] (ESG) | ||
* [[Human rights]] | * [[Human rights]] | ||
* [[Sustainability]] | * [[Sustainability]] | ||
| Line 25: | Line 25: | ||
*[https://www.insideenergyandenvironment.com/2023/12/provisional-agreement-on-the-eus-corporate-sustainability-due-diligence-directive-csddd-key-elements-of-the-deal/ Provisional Agreement on the EU’s Corporate Sustainability Due Diligence Directive (CSDDD): Key Elements of the Deal - Covington & Burling LLP - December 2023] | *[https://www.insideenergyandenvironment.com/2023/12/provisional-agreement-on-the-eus-corporate-sustainability-due-diligence-directive-csddd-key-elements-of-the-deal/ Provisional Agreement on the EU’s Corporate Sustainability Due Diligence Directive (CSDDD): Key Elements of the Deal - Covington & Burling LLP - December 2023] | ||
*[https://www.consilium.europa.eu/en/press/press-releases/2023/12/14/corporate-sustainability-due-diligence-council-and-parliament-strike-deal-to-protect-environment-and-human-rights/ Corporate sustainability due diligence: Council and Parliament strike deal to protect environment and human rights - European Council - December 2023] | *[https://www.consilium.europa.eu/en/press/press-releases/2023/12/14/corporate-sustainability-due-diligence-council-and-parliament-strike-deal-to-protect-environment-and-human-rights/ Corporate sustainability due diligence: Council and Parliament strike deal to protect environment and human rights - European Council - December 2023] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:The_business_context]] | [[Category:The_business_context]] | ||
Latest revision as of 14:11, 3 August 2024
Sustainability - due diligence.
Corporate sustainability due diligence is work in relation to an organisation's operations and supply chain to ensure it complies with sustainability, human rights and other ESG standards.
For the purposes of the EU's Corporate Sustainability Due Diligence Directive, the organisation under review is the one that must initiate due diligence work on its own operations and supply chain.
In other situations, corporate sustainability due diligence might be initiated by an external party, for example a potential acquirer.
See also
- Corporate
- Corporate Sustainability Assessment
- Corporate Sustainability Due Diligence Directive (CSDDD)
- Directive
- Due diligence
- Environmental concerns
- Environmental, social and governance (ESG)
- Human rights
- Sustainability
- Sustainability reporting
- Value chain
Other resources
- Provisional Agreement on the EU’s Corporate Sustainability Due Diligence Directive (CSDDD): Key Elements of the Deal - Covington & Burling LLP - December 2023
- Corporate sustainability due diligence: Council and Parliament strike deal to protect environment and human rights - European Council - December 2023
