Shavana Haythornthwaite

May 14, 2024 | sustainalytics.com | Arthur Carabia |Melissa Chase |Shavana Haythornthwaite

Key Insights:The CSDDD is a regulatory step up compared to the EU’s other corporate sustainability reporting regimes, requiring companies to identify, prevent, mitigate, and account for adverse environmental and human rights impacts in their operations and value chains. Under the CSDDD, companies must implement a transition plan for climate change mitigation that considers scope 1, 2 and 3 emissions and review it annually.