Key differences between the Corporate Sustainability Due Diligence Directive (CSDDD) and Corporate Sustainability Reporting Directive (CSRD)
The recently adopted CSDDD is the very first cross-sectoral legislation obliging the largest companies operating in the EU to identify, prevent, and address all actual and potential adverse human rights and environmental impacts throughout their operations, subsidiaries, and value chains. Rooted in the European Green Deal, which itself stems from the Paris Climate Agreement […]