Climate corporate due diligence – setting a zero-carbon emission target by corporations

0572343 - ÚSP 2024 A - Abstract
Feigerlová, Monika
Climate corporate due diligence – setting a zero-carbon emission target by corporations.
[Graz Annual PhD Workshop on Climate Law and Litigation. Online, 22.05.2023-26.05.2023]
Event organizer: ClimLaw: Graz, UNEP, German Umweltbundesamt, Association of Environmental Law Lectures from African Universities, Development and Rule of Law Program
Institutional support: RVO:68378122
Keywords : Paris Agreement * climate change * due diligence * greenhouse gas emissions * proposal for Corporate Sustainability Due Diligence Directive * sustainability reporting * UN Guiding Principles on Business and Human Rights
OECD category: Law

The contribution focused on the concept of corporate climate responsibility, the links between the impacts of business activities on climate change and the obligation of companies to implement due diligence processes in their internal processes and strategies. The paper critically evaluated the climate transition plans included in the draft European Corporate Sustainability Due Diligence Directive (CSDDD), as well as the absence of climate impact assessment in environmental due diligence under the European Commission's version of the CSDDD. It considered the relationship between the CSDDD and the UN Guiding Principles on Business and Human Rights.
Permanent Link: https://hdl.handle.net/11104/0343077