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

All news
5/20/2025

EU Sustainability Legislation: A guide to obligations, implementation and interoperability for businesses

This legal briefing provides a detailed overview of the purpose, requirements, timeline, and most importantly, key interactions between different sustainability laws that will apply to companies operating in the European Union.

All news
5/15/2025

Lessons Learned: making reporting easier to support business competitiveness

Speech by Filip Gregor at the public hearing on Reporting Obligations, held by the European Parliament's Committee on Legal Affairs on 13th May 2025

All news
3/25/2025

Omnibus proposals - Changes the European Parliament and the Council must make to uphold the CSRD

Whilst the European Parliament and the Council are in the midst of analysing and debating the Omnibus Simplification Package, we suggest our key changes for the co-legislators to implement to ensure that the CSRD is respected.