CSDDD

Kort fortalt: Hvad indeholder Kommissionens omnibusforslag.

Kommentatorer kalder EU-Kommissionens forslag til omnibusdirektivet de-regulering og ikke forenkling. Det reducerer f.eks. antallet af virksomheder, der er dækket af kravene, med 80 procent, og værdikædeforpligtelsen til kun at gælde leverandører i første led.

CSDDD:Using a Risk-Based Approach to Address Human Rights and Environmental Impacts in Supply Chains

The EU’s Corporate Sustainability Due Diligence Directive (CSDDD) expects companies to take a risk-based approach to address human rights and environmental impacts. Assessing impacts across the supply chain is a challenging requirement for companies. BSR’s Human Rights team walks through the three steps involved in a risk-based approach.

The Impact of Mandatory Sustainability Reporting on Corporate Functions

BSR’s latest policy brief discusses the impacts of new regulations and standards, such as the CSDDD and CSRD, across key corporate functions and offers actionable recommendations for adaptation.

The CSDDD: Implications for the Finance Industry

WBA’s 2024 Social Benchmark evaluated the world’s 2,000 most influential companies and found that approximately 90% of financial institutions assessed scored zero on human rights due diligence.

EU giver grønt lys til CSDDD - hvad ved vi om den kommende lovgivning?

Den 24. maj 2024 stemte et flertal i EU-organet Det Europæiske Råd for det nye direktiv om Corporate Sustainability Due Diligence, også kaldet CSDDD eller CS3D. I artiklen her giver jeg en introduktion til den nye lovgivning, samt hvad den helt konkret kan få af betydning for din virksomhed.

CSDDD: A Pragmatic Approach to Managing Human Rights and Environmental Impacts

On April 24, the EU Parliament formally approved the CSDDD, a major milestone in the global advancement and harmonization of responsible business conduct standards, promising to help companies respect human rights, and achieve climate and other environmental goals.