The European Commission’s draft of the new Corporate Sustainability Reporting Directive (CSRD) is intended to extend European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a comprehensive evaluation of non-financial statements of...

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...

Unternehmerische Nachhaltigkeit (Sustainability) und Verantwortung (Corporate Social Responsibility) sind angesichts der vielen sozialen, ökologischen und ökonomischen Herausforderungen unserer Zeit von zunehmender Bedeutung.