Sustainability Due Diligence

The CSDDD sets a risk-based approach that requires companies to identify and take appropriate action to address harmful impacts on human rights and the environment. A good implementation by companies is critical for tackling systemic challenges in global value chains and protecting people and nature.

We have long promoted sustainability due diligence as a solution to accountability and governance gaps by:

• Leading the work to ensure that the CSDDD addresses environmental and climate needs.
• Promoting the role of responsibility of the corporate leadership in sustainability due diligence framework.
• Providing expert advice to EU institutions, and publishing technical and legal briefings.
• Guaranteeing that CSDDD and EU sustainability reporting standards are aligned with each other on key aspects and level of ambition for both due diligence and climate transition plans, in particular on Climate Transition Plans.

Sustainability due diligence aims to tackle global problems. Reaching this goal requires alignment, collaboration and common sense of direction among civil society and business leaders alike.

We contribute to the building of common understanding on the problems, solutions and the development of the policy by: 

• Initiating strategic discussions and joint statements with progressive business, responsible investors, trade unions, academics and civil society.
• Exploring and documenting companies’ experience on opportunities and competitive edge from sustainability. 
• Organising multistakeholder events on due diligence and the implementation of responsible business conduct standards.
• Showcasing how due diligence can be implemented through conversations with business leaders on Frankly Speaking, our podcast on responsible business.