レポート
ShareAction Briefing on Investor due diligence obligations in the CSDDD
ShareAction has produced a briefing on investor due diligence obligations in the Corporate Sustainability Due Diligence Directive (CSDDD). The trilogue negotiations on the CSDDD are an opportunity to establish due diligence obligations for financial and non-financial companies across the EU market. With global temperatures rising and inequalities increasing, there is an urgent need for investors to conduct meaningful due diligence to adequately manage sustainability risks across their value chains and support strong human rights and environmental protection. This briefing shows that the concept of due diligence is not novel to investors, but common standards are lacking.