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

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

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