Lesson 3: Regulations

«Under the banner of a ‘European Green New Deal’, Europe is implementing a sweeping set of measures designed to fight climate change, support sustainable innovation, and make Europe the first climate-neutral continent by 2050.»

All large companies and listed companies need to follow EU law and to disclose information on their risks and opportunities arising from social and environmental issues, as well as on the impacts of their activities on people and the environment.

• Sustainable Finance Disclosure Regulation (SFDR)

 Regulates investment management sustainability reporting in the EU

• Corporate Sustainability Reporting Directive (CSRD)

Regulates corporate sustainability reporting in the EU

• EU Taxonomy for Sustainable Activities

A common classification system for sustainable economic activities, projects, and investments

• German Supply Chain Due Diligence Law (LkSG)and Corporate Sustainability Due Diligence Directive (CSDDD)

Regulates corporate supply chain due diligence and reporting.