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...

Der von mehreren Institutionen erarbeitete Bericht versteht sich als Bilanz und Ausblick 10 Jahre nach Rio. Sein erster Abschnitt liefert eine Darstellung der Ausgangsbedingungen in Deutschland. Kommunale Nachhaltigkeit ist Gegenstand des zweiten Abschnitts, in dem die Eckpunkte wie der...