2024年11月26日 · What are the key similarities and differences between CSDDD and CSRD? Core focus; CSDDD focuses on doing — taking action to end adverse impacts. CSRD focuses on materiality and reporting — identifying and transparently disclosing impacts. But there is crossover. Like CSRD, CSDDD also requires annual reporting on adverse impacts and ...

2024年1月17日 · 2023年12月14日，欧洲理事会和欧洲议会宣布，双方已就新的 《企业可持续发展尽职调查指令》 ( Corporate Sustainability Due Diligence Directive， CSDDD)达成临时协议。 该指令规定了企业在童工、奴隶制、劳动力剥削、生物多样性丧失、污染和环境退化等问题上减轻其对人权和环境负面影响的义务。 这项临时协议标志着引入《可持续发展公约》及其新的、影响深远的强制性人权和环境尽职调查义务的立法进程中的一个重要里程碑。 它阐明了CSDDD的范 …

2024年7月12日 · CSRD vs CSDDD: The key differences. While complementary, the CSRD and CSDDD have significant differences in terms of overall scope, timeline, and the type and size of companies they affect.

The CSRD and the CSDDD are closely interrelated and complementary to each other... but how exactly? In this blog, we'll cover just that. Read on to learn how they work together, where they part, and why they are key players in creating a sustainable economy.

2024年10月9日 · The CSDDD and the CSRD share the common goal of enhancing corporate accountability on sustainability matters across the entire value chain. However, they have complementary focuses. The CSRD aims to enhance corporate transparency on these matters, enabling stakeholders such as investors and civil society actors to …

Accountancy Europe’s has issued three factual analysis of the European Commission’s (EC) recent Omnibus proposal focusing on the Corporate Sustainability Reporting Directive (CSRD), sustainability reporting standards, and Corporate Sustainability Due Diligence Directive (CSDDD).

2024年11月19日 · What is the Corporate Sustainability Due Diligence Directive (CSDDD)? The CSDDD, on the other hand, focuses on due diligence obligations for companies to identify, prevent, and mitigate adverse sustainability impacts …

2023年4月20日 · What is the difference between the CSDDD and CSRD, and how should you focus your efforts? The EU’s recent Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD) are closely linked, with both pieces of legislation working together to reinforce each other.

6 天之前 · 4 Key Differences Between the CSDDD and the CSRD You Should Know 1. Scope of Application. The CSRD focuses on sustainability reporting. It applies to companies that exceed certain size or revenue thresholds. The CSDDD goes further. It applies even if part of the impact occurs outside our direct operations. It includes our suppliers and business ...

2024年4月16日 · In short, the CSDDD requires companies to take environmental and social responsibility, while the CSRD ensures European companies are transparent about it. The intention is for companies to apply them together (if they fall under both directives). Think of the CSDDD as a toolkit for companies.