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...

The report examines the role offset approaches can play in the post-2020 climate regime. For this purpose, the report first develops a conceptual approach and a normative vision of what should be viewed as successful offset use. It then proposes tools to operationalize this vision. Lastly it...

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...

In dieser Zukunftsstudie des Umweltbundesamtes, einer Fortschreibung von "Nachhaltiges Deutschland" (BA 1/98), werden unterschiedliche umweltrelevante Felder entsprechend dem Konzept der Nachhaltigkeit miteinander verknüpft: Energienutzung, Klimaschutz, Nahrungsmittelproduktion, Mobilität,...

This report assesses options for the effective implementation of sustainable development impact assessment, in the context of climate change mitigation mechanisms such as those of Article 6 of the Paris Agreement. Existing carbon crediting programmes were analysed to draw insights on the best...