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...

Researchers are professionals engaged in the conception or creation of new knowledge, products, processes, methods and systems, as well as in the management of the projects concerned. This indicator is measured in per 1 000 people employed and in number of researchers; the data are available as...

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...

This book provides a detailed examination of the environment chapter of the OECD Guidelines for Multinational Enterprises and other relevant provisions of the Guidelines and gives concrete ideas and guidance to enterprises wishing to implement the Guidelines. Topics covered include environmental...

This book provides a detailed examination of the environment chapter of the OECD Guidelines for Multinational Enterprises, other relevant provisions of the Guidelines and gives concrete ideas and guidance to enterprises wishing to implement the Guidelines.--Publisher's description

Corporate Social Responsibility (CSR) is business's contribution to sustainable development. Today, corporate behaviour must not only ensure returns to shareholders, wages to employees, and products and services to customers, it must also respond to societal and environmental concerns. Local...

The focus of this brief is on the immediate steps that governments can take to ensure that emergency measures implemented to tackle the Coronavirus (COVID-19) crisis do not derail their efforts to address pressing environmental challenges and improve the environmental health and resilience of...