From Paper to Practice - Moving to a Coherent Implementation of the EU Corporate Sustainability Due Diligence Directive’s Environmental and Climate Obligations

Abstract

The CSDDD requires companies to carry out due diligence on actual and potential human rights and environmental adverse impacts. This means companies have to identify harmful impacts in their value chains and take appropriate measures to prevent, mitigate, or bring them to an end. In this two-part blog post, we will look at which environmental impacts are covered by the CSDDD and how they are addressed. In this second part, we will discuss how the CSDDD negotiations influenced the design of its environmental provisions and identify missed opportunities. We will conclude by analysing what factors are important to ensure that transposition and implementation remain true to the CSDDD’s objectives.

Keywords

• business and human rights
• Corporate Sustainability Due Diligence Directive
• international environmental law
• Supply Chain