2024年7月16日 · By codifying international norms for responsible business conduct in relation to fundamental human rights, protections against exploitation, and environmental protection, CSDDD transforms the requirements of existing international soft law instruments, including the UN Guiding Principles on Business and Human Rights (UNGP) and the OECD ...

Both the CSRD and CSDDD reference the UN Guiding Principles on Business and Human Rights (UNGPs) and the OECD Guidelines for Multinational Enterprises (MNE Guidelines), defining “due diligence” as encompassing policies and management systems, assessing, addressing, monitoring, and reporting on sustainability impacts, as well as remediating them.

2024年5月29日 · The process of due diligence outlined in the CSDDD broadly aligns with expectations under the UNGPs and the OECD Guidelines for Multinational Enterprises (OECD Guidelines), with some points of departure. Under the CSDDD, member states are obliged to ensure that relevant companies conduct due diligence.

2024年8月21日 · One of the world’s most anticipated regulations, the European Union’s Corporate Sustainability Due Diligence Directive (CSDDD), officially entered into force on July 25th, 2024. The regulation aims to address a lack of harmonized legal frameworks related to the due diligence requirements of a company and its supply chain.

2024年5月1日 · The UN Guiding Principles on Business and Human Rights (UNGPs) are the inspiration behind the CSDDD and reflect the first comprehensive legal framework outlining a global standard for preventing and addressing the adverse impacts of businesses. The compromise text negotiated by EU member states largely aligns with the …

2024年12月10日 · The Corporate Sustainability Due Diligence Directive (CSDDD or CS3D), issued in March 2024, mandates large EU companies to identify, reduce, and mitigate adverse human rights and environmental impacts. It is part of the European Green Deal, which aims to achieve carbon neutrality and a circular economy by increasing data granularity, enhancing ...

Directive (CSDDD) now extends similar requirements to the entire EU according to the UNGP and OECD Guidances: • The CSDDD does not apply to companies directly. Every EU member state must create their own national law along the S’s minimum requirements. • Germany will most likely adapt the LkSG to reflect higher standards of the CSDDD. The ...

With Germany’s Supply Chain Act, Canada’s Bill S-211, and the EU’s emerging Corporate Sustainability Due Diligence Directive (CSDDD), the intensification of national and international supply chain regulation and the continuing reflections on the principle of separate corporate personhood and corporate risk management have entered a new phase.

2023年4月9日 · 2022年2月23日，欧盟委员会发布了《关于企业可持续发展尽职调查和修订指令》草稿（EU Corporate Sustainability Due Diligence and amending Directive，简称CSDDD）。 本篇文章中， 凯谛思 将为您浅析此法案可能对企业带来的新要求或新变化。

2023年4月11日 · CSDDD should follow this approach to complement mandatory sustainability disclosure with substantive due diligence duties on human rights and environmental impacts, as well as requirements to address climate change risks and impacts. Many companies and industry associations have expressed support for the Directive on the basis that there would be