Cover of publication TEXTE 97/2021 Environmental Due Diligence in EU Law: Considerations for Designing EU (Secondary) Legislation
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Environmental Due Diligence in EU Law

Considerations for Designing EU (Secondary) Legislation


The debate on sustainability related corporate due diligence obligations in global value chains has recently gained considerable momentum, in particular at EU level. However, so far, it has been dominated by the focus on human rights due diligence. By contrast, relatively little attention has been paid to the specifics of a stand-alone environmental due diligence obligation.
This paper examines how environmental due diligence can be designed and integrated in EU legislation applicable to undertakings in the European Union. It provides an overview of conceivable concepts for designing the material scope of environmental due diligence and examines how the issue has been solved in the Draft for a Directive on Corporate Due Diligence and Corporate Accountability adopted by the European Parliament in March 2021.

Reihe
Texte | 97/2021
Seitenzahl
48
Erscheinungsjahr
Autor(en)
David Krebs
Sprache
Englisch
Forschungskennzahl
3718 13 102 0
Verlag
Umweltbundesamt
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PDF ist barrierefrei
Dateigröße
742 KB
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0,00 €
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Schlagworte:
 CSR  due diligence  human rights  environmental management