Following a roadmap and public consultation and several postponements, the European Commission published a draft Directive on Corporate Sustainability Due Diligence on 23 February 2022. The Draft Directive will now be negotiated within the European Parliament and the European Council with an estimated final adoption later this year or in 2023. The steps taken by European Union institutions to regulate business conduct in the form of the Directive are generally welcome, and the proposal itself contains a number of positive elements that should be maintained or developed.

Advancing child rights in the proposed EU corporate sustainability due diligence directive - Save the Children & International Commission of Jurists, May 2022 DOWNLOAD

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Guidance

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TAGS: Global
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TAGS: Reporting