Corporate Sustainability Due Diligence Directive: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
(Create page - source - Covington & Burling LLP - https://www.insideenergyandenvironment.com/2023/12/provisional-agreement-on-the-eus-corporate-sustainability-due-diligence-directive-csddd-key-elements-of-the-deal/)
 
(Layout.)
 
Line 8: Line 8:


: (2) oblige them to adopt a transition plan for climate change mitigation.
: (2) oblige them to adopt a transition plan for climate change mitigation.


''(Source - Provisional Agreement on the EU’s Corporate Sustainability Due Diligence Directive - Covington & Burling LLP - December 2023.)''
''(Source - Provisional Agreement on the EU’s Corporate Sustainability Due Diligence Directive - Covington & Burling LLP - December 2023.)''
Line 15: Line 16:
* [[Climate change mitigation]]
* [[Climate change mitigation]]
* [[Corporate]]
* [[Corporate]]
* [[Corporate sustainability]]
* [[Corporate Sustainability Assessment]]
* [[Corporate Sustainability Assessment]]
* [[Corporate sustainability due diligence]]
* [[Corporate sustainability due diligence]]
Line 33: Line 33:
*[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:The_business_context]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:The_business_context]]

Latest revision as of 08:02, 15 February 2024

Sustainability - due diligence - European Union (EU).

(CSDDD).

The EU's Corporate Sustainability Due Diligence Directive will:

(1) require most larger companies in the EU and beyond to conduct environmental and human rights due diligence on their global operations and value chains, and
(2) oblige them to adopt a transition plan for climate change mitigation.


(Source - Provisional Agreement on the EU’s Corporate Sustainability Due Diligence Directive - Covington & Burling LLP - December 2023.)


See also


Other resources