欧州：企業持続可能性デューデリジェンス指令(CSDDD: Corporate Sustainability Due Diligence Directive)は、主に欧州でビジネスを行う大企業を対象に、企業活動が人権・環境の両方の及ぼす悪影響についてデューデリジェンス(適正評価手続)することを義務化した規則です。Previous Articleでは、CSDDDが採択されるまでの経緯や対象企業などについて紹介しました。

今回の記事では、CSDDDの詳細と欧州地域のサステナビリティ対応について紹介しています。

Understanding the European Corporate Sustainability Due Diligence Directive (CSDDD): Mandatory Assessment of Adverse Effects on Human Rights and the Environment
https://aiesg.co.jp/topics/report/240514_csddd2/

We hope that this article will help you to better understand the situation. Please take a moment to read it.


*Related Article*.
Report List : Regulations/Standards
https://aiesg.co.jp/topics/report/tag/基準-規制/

Commentary] Overview of the European Corporate Sustainability Due Diligence Directive (CSDDD) and its Amendments
https://aiesg.co.jp/topics/report/240426_csddd/

Commentary] Alphabet Soup - Disruptions and Convergence of Sustainability Standards
https://aiesg.co.jp/topics/report/2301226_alphabet-soup/

CSRD: The EU Sustainability Reporting Standard Just Before It Enters into Force: The Impact on Japanese Companies
https://aiesg.co.jp/topics/report/2301120_csrd/

SFDR: What are the EU Sustainable Finance Disclosure Rules?
～ESG-related information disclosure requirements for financial products
https://aiesg.co.jp/topics/report/2301222_sfdr/

Commentary] Overview of ESRS (European Sustainability Reporting Standards)
https://aiesg.co.jp/topics/report/2301120_csrd/