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).