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A new joint publication with Client Earth on the Corporate Sustainability Due Diligence Directive helps EU Members states prepare for a meaningful transposition, ahead of the European Commission's expected implementation guidelines for the Directive next year.
Today, we're publishing our updated legal analysis of the Directive, jointly produced with Client Earth, focusing on our recommendations for effective transposition, from civil liability obligations to empowering supervisory authorities.
The publication focuses on the environmental and climate-related scope and obligations of both the CSDDD and the Corporate Sustainability Reporting Directive (CSRD), including their timelines for application, their due diligence obligations and climate transition plan requirement. The guidance also provides a clear picture of robust enforcement of the Directive, highlighting the critical role of administrative supervisory authorities, as well as civil liability and access to justice.
We've compared the different positions of the European Commission, Council of the EU and the European Parliament on the review of the SFDR. Read below our recommendations for this trilogue.
With trilogue negotiations on the SFDR review due to start on October 22, we take a closer look at the European Parliament's, the strongest position of the three co-legislators texts.
We analysed the 2025 reports of 100 large EU companies disclosing sustainability information under the Corporate Sustainability Reporting Directive (CSRD) to assess how companies are addressing critical sustainability challenges in their strategy.
