Corporate Sustainability Due Diligence Directive
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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