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 study develops options for the German government to improve international soil governance in the short, medium and long term. The study first takes stock of existing international instruments and institutions that are relevant for soil protection and its governance at the international...

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...