Literature Review: Financial Sector, Due Diligence & Adverse Impacts – Guidance and Studies

Erscheinungsjahr: 2024
Umfang: 23 Seiten
Autor*innen: Isabella Neu, Ulrike Lohr

The European Corporate Sustainability Due Diligence Directive (CSDDD) doesn’t oblige financial institutions to mandatory human rights due diligence in their core business. However, a review clause commits the EU Commission to prepare a report on the need for additional due diligence in the financial sector. SÜDWIND has shared with the EU a literature review of key publications on the issue, showing why and how financial institutions need to be fully included in the scope of CSDDD.

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