Climate Change and ESG-related risks in Value Chains: What Board Directors need to know

Deze briefing voor bestuurders biedt richtlijnen over due diligence in de waardeketen, nieuwe en bestaande wetgeving, en de EU Corporate Sustainability Due Diligence Directive (CSDDD). Het helpt niet-uitvoerende bestuurders (NED’s) bij het identificeren van risico’s en kansen, zoals het minimaliseren van aansprakelijkheid en het rapporteren van scope 3-emissies. Dit is de derde in een serie leermaterialen over klimaatverandering en bestuursverantwoordelijkheden, ontwikkeld door CCLI en CGI.

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Developed for board directors, this briefing provides guidance on new, existing and proposed legislation on value chain due diligence, company obligations, and driving due diligence across value chains.

These highlights include key points on value chain due diligence that non-executive directors should be aware of. Providing a clear overview of new and existing guidance and legislation, climate-adjacent issues, the proposed EU Corporate Sustainability Due Diligence Directive (CSDDD), minimizing risk of parent company liability and disclosing scope 3 emissions, this guide will help NEDs identify opportunities and risks in their value chain.

This is the third in a series of learning materials on climate change as it relates to board duties and governance produced by the Commonwealth Climate and Law Initiative (CCLI) and the Climate Governance Initiative (CGI).