Inspectorio：2024年企业可持续发展尽职调查指令：了解你的职责白皮书（英文版）

The CSDDD is part of the European Green Deal, a comprehensive policy package launched in December 2019 to make the EU’s economy sustainable. Specifically, the Green Deal is trying to transform the EU into the first climate-neutral continent by 2050, with an intermediate goal of reducing net greenhouse gas emissions by at least 55% by 2030 compared to 1990 levels (EUR-Lex, 2024). The CSDDD comprises a specific set of regulatory measures within the European Green Deal’s multi-sector framework,