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Corporate Sustainability Due Diligence Directive: What Irish Companies Need to Know

Director Factsheets

This Factsheet is courtesy of McCann FitzGerald LLP

The new proposal for a Directive on Corporate Sustainability Due Diligence proposes to introduce new obligations for in-scope companies to identify and, where necessary, prevent, end or mitigate adverse impacts of their activities on human rights and on the environment, and, in the case of certain larger companies, to have a plan to ensure that their business strategy is compatible with limiting global warming to 1.5 °C in line with the Paris Agreement. When adopted, it will have significant implications for many Irish companies. This briefing looks at some of the key provisions.