Kategorie: Environmental Law
EUDR – Deforestation Regulation
Deforestation and forest degradation contribute to the global climate crisis in many ways. Together, they increase greenhouse gas emissions through associated forest fires, permanently remove carbon storage capacity, reduce the resilience of the area concerned with climate change, and significantly reduce its biodiversity and resistance to disease and harmful organisms. This is also why the …
Read moreDirective on Corporate Sustainability Due Diligence (CS3D)
The European Parliament has approved the Directive on Corporate Sustainability Due Diligence (CSDDD) or CS3D (the “CS3D”)[1] . The CS3D sets out rules for the conduct of large corporations with respect to human rights in their operations, including production, employment and subcontracting chains. About CS3D in general CS3D obliges companies to mitigate the negative impacts …
Read moreESRS standards – E in ESG
We have already presented the ESRS standards, general requirements and standards for the content of non-financial reporting in general terms in previous articles. The criteria introduced by the ESRB cover and detail the areas covered by the concept of ESG and specify the reporting requirements for non-financial reporting, which will apply to a large number …
Read moreESRS standards, reporting content and general reporting information
The CSRD, the European Union’s Corporate Sustainability Reporting Directive, will gradually introduce new obligations to provide more detailed and comparable information on the sustainability of companies and the non-financial aspects of their business from 2024. ESRS (European Sustainability Reporting Standards) provide guidance on what information companies will be required to report and how. The obligation …
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