home
news

Policy recommendations on “Combating climate change” in the proposed EU Corporate Sustainability Due Diligence Directive

share this article

In light of the severity and the short timeframe that remains to take action to limit global warming to 1.5 degrees, it is important that the EU Corporate Sustainability Due Diligence Directive (CSDDD) leaves no legal ambiguity concerning corporate obligations regarding climate change.

In light of the severity and the short timeframe that remains to take action to limit global warming to 1.5 degrees, it is important that the EU Corporate Sustainability Due Diligence Directive (CSDDD) leaves no legal ambiguity concerning corporate obligations regarding climate change. The aim of this paper is to provide recommendations on Article 15 "Combating climate change" of the Commission’s proposal which lacks precision regarding the targets and content of the transition plans it refers to. The Corporate Sustainability Reporting Directive (CSRD) already provides a baseline for coherence. CSDDD should not fall behind that baseline, in order for both legislations to support the effectiveness of one another.

These recommendations on Article 15 need to be accompanied by changes to Article 3 of the proposed CSDDD, that would ensure a comprehensive approach to the definition of environmental adverse impacts. The definition should not only capture the effect that companies have on all three - the environment, climate and human rights - but also how these are interdependent and what damage prevention entails.

Read full briefing here
    (
570 kB
)

You may also like these news

The EU Commission’s Proposed Changes to the SFDR – Our Analysis and Key Recommendations

The EU Sustainable Finance Disclosure Regulation (SFDR) is a cornerstone of the EU’s sustainable finance framework, but the Commission’s proposed amendments risk weakening comparability, ambition and product differentiation if key loopholes remain unaddressed.

How has Omnibus 1 impacted the CSDDD?

A new joint publication by ClientEarth and Frank Bold sheds light on how the Omnibus I revision has reshaped the Corporate Sustainability Due Diligence Directive (CSDDD) — and what this means for companies, regulators, and stakeholders across the EU.

All news
2/23/2026

Perseverance Matters: Frank Bold Continues to Support Ukraine’s Defenders

The Frank Bold expert group continues its long-term support for Ukraine in 2026. As the fourth year of Russian aggression draws to a close, Frank Bold is sending another financial contribution to support the country’s defenders through the Ukrainian foundation Come Back Alive.