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...

Im Zuge der COVID19-Pandemie ist der Begriff der Resilienz zu einem zunehmend wichtigen Leitbild geworden. Stimmen aus Politik, Wirtschaft und Gesellschaft fordern Strategien, um Krisen besser zu überstehen oder sie am besten gar nicht erst entstehen zu lassen.

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...