On 23 February 2022, the Commission adopted a proposal for a Directive on corporate sustainability due diligence. The aim of this Directive is to foster sustainable and responsible corporate behaviour and to anchor human rights and environmental considerations in companies’ operations and corporate governance. The new rules will ensure that businesses address adverse impacts of their actions, including in their value chains inside and outside Europe.
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EC Delegated Regulation (EU) 2026/73 (the “Omnibus” DA) that simplifies Taxonomy templates and certain DNSH technical criteria entered into force
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