home
news

New Legal Analysis: Corporate Environmental and Climate Due Diligence and Reporting in the EU

share this article

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.

In this guide you'll find:

  • Detailed clarifications of the relationship and synergies between the CSDDD and CSRD
  • Clear explanations of how to maximise alignment with international due diligence standards  
  • Practical explanations of the legal terms used to help companies address legal ambiguities in the Directive
  • A roadmap of 16 specific recommendations for Member States when transposing the CSDDD into national law

Who is this guide for?

  • National bodies and policymakers working on transposition of the CSDDD
  • EU companies in scope of the Directive, preparing for implementation

Download the guide
    (
)

You may also like these news

Landmark Case: EU Environmental Law Used to Address Transboundary Pollution from Turów Mine

Thanks to legal support from the Frank Bold expert group, the Czech Neighborhood Association Uhelná, which has been opposing the adverse effects of mining at the Polish Turów mine, has achieved a significant milestone: at their initiative, the Czech Environmental Inspectorate (CEI) launched an investigation to assess whether mining activities at Turów are causing long-term water loss on the Czech side of the border. This is one of the first cases in which the Czech office has applied the Act on the Prevention of Ecological Damage. The Inspectorate has also included the Polish mining company PGE in the proceedings.

Webinar - Implementing the CSRD and ESRS: Key Findings and Reporting Best Practices in 2024

Join us for our upcoming webinar where we present the findings from our analysis of sustainability disclosures by 100 large EU companies in high-impact sectors.

Navigating the EU’s CS3D and CSRD: A New Era for Corporate Environmental Due Diligence and Reporting

ClientEarth and Frank Bold bring you their ultimate legal CS3D analysis. It unpacks every single environmental element of the directive and can be used by national governments to unlock its potential in the next two years.