2024年10月15日
Complying with CS3D—Overlooking environmental concerns is a high risk strategy
Much of the attention given to the Corporate Sustainability Due Diligence Directive (the “CS3D” or “Directive”) so far has focused on the “pure” human rights aspects of the Directive. In this briefing we shine a light on the obligations in CS3D as they relate to the identification and management of environmental and climate change risk. In doing so, we assess the intersection between human rights impacts and environmental impacts (including climate change). It should be noted though that not all environmental matters are elevated to being subject to the full force of the CS3D’s due diligence requirements. Instead, the legislation is specific about sources of environmental law that apply.
