Corporate Sustainability Due Diligence Directive: Difference between revisions
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(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/) |
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: (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.)'' | ||
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* [[Climate change mitigation]] | * [[Climate change mitigation]] | ||
* [[Corporate]] | * [[Corporate]] | ||
* [[Corporate Sustainability Assessment]] | * [[Corporate Sustainability Assessment]] | ||
* [[Corporate sustainability due diligence]] | * [[Corporate sustainability due diligence]] | ||
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*[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 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
- Climate change mitigation
- Corporate
- Corporate Sustainability Assessment
- Corporate sustainability due diligence
- Directive
- Due diligence
- Environmental concerns
- European Council
- Human rights
- Standard & Poor's
- Sustainability
- Sustainability reporting
- Transition plan
- 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