Kategorie: Environmental Law
Directive on Corporate Sustainability Due Diligence (CS3D)
The European Parliament has approved the Directive on Corporate Sustainability Due Diligence (CSDDD) or CS3D (the “CS3D”)[1] . The CS3D sets out rules for the conduct of large corporations with respect to human rights in their operations, including production, employment and subcontracting chains. About CS3D in general CS3D obliges companies to mitigate the negative impacts …
Read moreESRS standards – E in ESG
We have already presented the ESRS standards, general requirements and standards for the content of non-financial reporting in general terms in previous articles. The criteria introduced by the ESRB cover and detail the areas covered by the concept of ESG and specify the reporting requirements for non-financial reporting, which will apply to a large number …
Read moreESRS standards, reporting content and general reporting information
The CSRD, the European Union’s Corporate Sustainability Reporting Directive, will gradually introduce new obligations to provide more detailed and comparable information on the sustainability of companies and the non-financial aspects of their business from 2024. ESRS (European Sustainability Reporting Standards) provide guidance on what information companies will be required to report and how. The obligation …
Read moreCSRD, NFRD and CSSD – what are the EU sustainability directives about?
Sustainability is currently a topic of intense debate within the European Union. In recent years, the EU institutions have gradually issued and, over time, continuously updated legal documents and measures covering this topic. The most important of these are the CSRD, the NFRD and the CSSD. You can read about the legislative history and legal …
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