Detalles
| This CDP paper addresses the European Union's proposal for a Corporate Sustainability Due Diligence Directive (CSDDD), highlighting relevant aspects such as: 1. Objectives and scope of the CSDDD. 2. Obligations for companies in terms of due diligence. 3. Responsibilities of company directors. 4. Sanctions and civil liability. 5. Implications for corporate sustainability disclosures. The document is a practical guide for companies to understand and prepare for this important new European regulation on sustainability and human rights in value chains, for which: • Explains how CSDDD will affect business operations and supply chains. • It details the new legal obligations that companies will have. • It clarifies which companies will be subject to the directive. • Outlines the steps businesses need to take to comply with due diligence. • Analyse how the CSDDD relates to other EU sustainability regulations. • Provides recommendations on how to prepare for implementation. • Highlights opportunities for companies to lead in sustainability. |
Recursos relacionados
EFRAG educational videos on consultations on the two standards affecting SMEs
EFRAG has produced three educational videos explaining the two draft presentations on the developing standards of sustainability reporting for listed…
Scoping review: What is the state of knowledge of biodiversity in the design, delivery and benefits of Nature-based Solutions?
Biodiversity can play multiple roles in nature-based solutions (NBS) by providing: supporting ecosystem services (ES) and ecosystem or biological processes…