NGO recommendations on improving directors' obligations in the Corporate Sustainability Due Diligence Directive (CSDDD)

Posted on 05 May 2022

This briefing paper specifically addresses the parts of the proposal that relate to corporate governance and directors’ obligations, as well as to the responsibilities of the financial sector.
It focusses on the following areas:
  • Directors’ obligations as part of due diligence
  • Directors’ obligations with regard to climate change
  • Alignment of incentives to sustainability objectives
  • Responsibilities of the financial sector