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CSDDD

News | CSDDD

EU: Keine Einigung beim Nachhaltigkeits-Omnibus

Kein guter Start für die Vereinfachungsagenda der Kommission. Im Parlament ging die letzte geplante Verhandlungsrunde zum Nachhaltigkeits-Omnibus ergebnislos zu Ende.

By Leonie Düngefeld and Lukas Knigge

Analyse | Omnibus-Gesetz

Omnibus Nachhaltigkeit: Warum S&D und Grüne plötzlich unter Druck stehen

Nachdem es beim letzten Treffen der Verhandler des EU-Parlaments keine Einigung gegeben hatte, geht das Ringen um den ersten Omnibus zu EU-Lieferkettengesetz und Nachhaltigkeitsberichterstattung weiter. Jemand muss sich bewegen, offen ist noch wer.

By Lukas Knigge

News | Omnibus law

Omnibus delayed: No agreement in the EU Parliament

Not a good start for the Commission's simplification agenda. The last planned round of negotiations on the sustainability omnibus in Parliament ended without results. It is now up to the parliamentary groups of the informal von der Leyen coalition.

By Lukas Knigge

News | Omnibus-Gesetz

Omnibus mit Verspätung: Keine Einigung im EU-Parlament

Kein guter Start für die Vereinfachungsagenda der Kommission. Im Parlament ging die letzte geplante Verhandlungsrunde zum Nachhaltigkeits-Omnibus ergebnislos zu Ende. Es hängt nun an den Fraktionen der informellen Von-der-Leyen-Koalition.

By Lukas Knigge

News | CSDDD

Omnibus II: Wie Änderungen an CSDDD die Wirtschaft schwächen könnten

Eine Studie von Gewerkschaften und NGOs vergleicht die aktuelle EU-Sorgfaltspflichtenrichtlinie mit den geplanten Omnibus-Änderungen. Das Ergebnis: Der wirtschaftliche Nutzen des Gesetzes würde in der EU und im Globalen Süden deutlich abgeschwächt.

By Leonie Düngefeld

News | CSDDD

Omnibus III: Mehrheit der Unternehmen lehnt Politik-Vorschläge ab

Unternehmen wollen praktikable, aber robuste ESG-Regeln. Ihre Erwartungen an den Vereinfachungs-Omnibus kollidieren mit der politischen Debatte. Sie setzen andere Prioritäten als die Streichung von Berichtspflichten.

By Ferdinand Fröhlich

News | Nachhaltigkeitsstandards

Nachhaltigkeits-Omnibus: Kaum Fortschritt im Parlament

Bis Ende des Jahres soll der erste Omnibus abgeschlossen sein, doch die Verhandlungen im Parlament stocken noch immer. Ein weiteres Treffen soll den Knoten lösen.

By Lukas Knigge

News | Sustainability standards

Sustainability omnibus: Little progress in EU Parliament

The first EU omnibus package is set for completion by the end of the year, but negotiations in the EU Parliament are still at a standstill. Another meeting is to untie the knot.

By Lukas Knigge

Table.Standpunkt | CSDDD

Europäische Lieferkettenrichtlinie: „Ein unverzichtbarer Trumpf“

Die Politiker Bärbel Kofler und Dominique Potier und die Gewerkschafterin Isabelle Schömann gehören zu den Wegbereitern von Lieferkettengesetzen in Deutschland, Frankreich und der EU. Für sie schafft CSDDD den notwendigen Rechtsrahmen für lauteren und gerechten Wettbewerb für Unternehmen.

By Bärbel Kofler, Isabelle Schömann and Dominique Potier

The European Union's CSDDD (Corporate Sustainability Due Diligence Directive) is a legislative project that aims to systematically integrate sustainability and due diligence obligations into corporate governance. It represents an important step towards ensuring human rights and environmental standards along global supply chains and sharpening the responsibility of companies with regard to sustainability goals. Read all about the current developments and challenges of the CSDDD from the Table.Briefings editorial team here. What is the CSDDD? The CSDDD (Corporate Sustainability Due Diligence Directive) is a legislative proposal by the European Commission to oblige companies to implement due diligence obligations along their entire supply chain. The aim of the directive is to make the impact of companies on human rights, the environment and governance aspects in their supply chains more transparent and controllable. In addition to social standards and human rights, the focus is particularly on environmental aspects: companies are to be obliged to minimize the negative effects of their actions, implement suitable preventive measures and, if necessary, compensate affected groups. The CSDDD goes far beyond previous national regulations, as it creates uniform standards at European level. In contrast to existing due diligence laws such as the German Supply Chain Act, the CSDDD will be much more comprehensive and affect more companies. Who does the CSDDD apply to? The CSDDD is aimed at large companies headquartered in the EU as well as third-country companies that are active on the European market and exceed certain turnover limits. Specifically, the requirements apply to: This broad definition covers a large proportion of international value chains and the scope of the directive will extend far beyond the borders of the EU. When will the CSDDD come into force? The final introduction of the CSDDD still depends on the ongoing coordination processes within the EU institutions. Once agreement has been reached on the final legal text, there will be an implementation period during which the member states must transpose the law into national law. This period could be around two to three years, meaning that the law is not expected to become binding until 2026 at the earliest. However, companies should address the requirements at an early stage, as the legislative process is currently in a decisive phase and approval by the EU Parliament and EU Council is considered likely. CSDDD: current status in the EU In spring 2023, the EU Parliament reached an agreement on the text of the CSDDD Directive, which accelerated the negotiations in the European Council and the trilogue process for coordination with the Commission. The final negotiations aimed to clarify the liability rules, requirements for the exchange of information and specific climate protection measures. The draft also includes sanctions for breaches of due diligence obligations, including civil liability of companies. To date, the implementation of the CSDDD in the member states has been considered a challenge, as national legal traditions in the areas of liability and corporate responsibility vary greatly. For this reason, exemptions and national leeway are also provided for in order to enable flexible adaptation of the requirements. What requirements does the CSDDD place on companies? The CSDDD includes a series of due diligence obligations that companies must implement along their entire supply chain. The key requirements can be summarized as follows: Why was the CSDDD introduced? The introduction of the CSDDD is part of the EU-wide strategy to achieve climate targets and strengthen human rights. The EU is responding to growing social demands for more transparency and responsibility in the area of corporate governance. The CSDDD is intended to prevent companies from outsourcing their social and environmental standards and the negative effects arising in third countries. The directive also serves to strengthen the competitiveness of European companies in global competition by binding all market participants to comparable standards. Challenges and criticism of the CSDDD The CSDDD is often seen as a necessary and important measure to promote sustainability, but there are also critical voices and challenges: Does the CSDDD have the potential to bring about sustainable change? The CSDDD is seen as a milestone in European legislation, as it places clear requirements on companies with regard to sustainable business practices and social responsibility. It not only raises awareness of sustainable business practices, but also promotes social acceptance of companies that actively contribute to responsible business practices. In the long term, the directive could help to make global supply chains sustainable and strengthen human rights and environmental standards globally. Companies that start adapting their structures and processes to the requirements of the CSDDD today will have a competitive advantage. In view of the growing number of consumers who attach importance to ethically sound products, these companies could also benefit economically. The EU's Corporate Sustainability Due Diligence Directive (CSDDD) marks a decisive turning point for corporate responsibility in the global marketplace. By introducing a uniform framework for due diligence obligations along supply chains, the EU is setting a new standard in the area of corporate responsibility and sustainability. Companies should therefore prepare for the CSDDD at an early stage and take measures to meet the requirements and actively shape the transition to a more sustainable economy.