The Corporate Sustainability Due Diligence Directive is a proposed Directive in EU law to require that companies report and take action to achieve environmental goals.
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Articles 2 to 7 would require companies with turnover of over €150 million, or €40 million in ‘critical sectors’, to prevent ‘potential adverse impacts’ on human and environmental rights.
Article 8 would state that if ‘the adverse impact cannot be brought to an end, Member States shall ensure that companies minimise the extent of such an impact.’ .
Article 15 would require that companies "shall adopt a plan to ensure that the business model and strategy of the company are compatible with the transition to a sustainable economy and with the limiting of global warming to 1.5 °C in line with the Paris Agreement."
Article 25 would state that directors have a duty to ‘take into account the consequences of their decisions for... human rights, climate change’