- Titel
- The New Challenges for Corporate Compliance under the European Due Diligence Directive, along the Supply Chain
- Untertitel
- The agri-food sector study
- Zitierfähige Url:
- https://nbn-resolving.org/urn:nbn:de:bsz:15-qucosa2-883281
- Quellenangabe
- Compliance Elliance Journal - 9 (2023), 2, Compliance in Dialogue and Digitalization
Erscheinungsjahr: 2023
Jahrgang: 9
Heft: 2
Seiten: 55-67 - Erstveröffentlichung
- 2023
- Abstract (EN)
- The text discusses the Framework for the Implementation of the Corporate Sustainability Due Diligence Directive (CSDD) proposed by the European Union. The directive, aligned with UN and OECD guidelines, imposes obligations on companies to ensure respect for human rights and the environment. The due diligence obligation involves identifying and addressing the negative impacts of business activities, establishing internal complaint mechanisms, and publicly communicating efforts. The directive emphasizes integrating these activities into corporate policies and strategic decisions throughout the value chain. Companies must assess and address negative impacts in their supply chains, with measures tailored to the severity, likelihood, size, resources, and capabilities of the undertaking. The text highlights the complexity of sustainability as a long-term, multifaceted process, calling for collective responsibility from various stakeholders to navigate challenges in ecological and digital transitions, social inclusion, and energy and food security.
- Freie Schlagwörter (EN)
- Corporate Sustainability Due Diligence Directive (CSDD), Human Rights and Environmental Respect, UN Guiding Principles and OECD Guidelines, Supply Chain Due Diligence, Collective Responsibility for Sustainability
- Klassifikation (DDC)
- 343
- Version / Begutachtungsstatus
- publizierte Version / Verlagsversion
- URN Qucosa
- urn:nbn:de:bsz:15-qucosa2-883281
- Veröffentlichungsdatum Qucosa
- 28.11.2023
- Dokumenttyp
- Artikel
- Sprache des Dokumentes
- Englisch
- Lizenz / Rechtehinweis
CC BY 4.0