European Commission: Directive on Corporate Sustainability Due Diligence – Frequently Asked Questions
[European Commission] Directive on Corporate Sustainability Due Diligence – Frequently Asked Questions
Please click on the link above to download the FAQ document.
The Corporate Sustainability Due Diligence Directive (the Directive) sets out a corporate due diligence duty for large companies to identify and address adverse human rights impacts (such as child labour) and environmental impacts (such as pollution) in their own operations, those of their subsidiaries and in their “chain(s) of activities”.
The Directive sets out an obligation for large companies to adopt and put into effect a transition plan for climate change mitigation which aims to ensure, through best efforts, that the business model and strategy of the company are compatible with the transition to a sustainable economy and with the limiting of global warming to 1.5° C in line with the Paris Agreement and the objective of achieving climate neutrality as established in Regulation (EU) 2021 / 1119, including its intermediate and 2050 climate neutrality targets.
This Frequently Asked Questions (FAQ) document will answer some of the general questions on the CSDDD.
MDBC: Special Event – Responsible Business Conduct, 18 April
Embassy of the Kingdom of the Netherlands: Responsible Business Conduct
MATRADE: ESG, Responsible Business, and Trade Opportunities
Besi APAC: Besi ESG
HQ Pack: Social, Economic, Environmental Responsibility
[CMM] SEDG ESG Disclosure Guide
As part of the RBC Working Group meeting on 4 October, participants received a briefing on the SEDG Guide. The SEDG is a guide to help your company decide what Environmental, Social and Governance (ESG) disclosures to track and report. It seeks to provide a simple and standard way for Malaysian SMEs in supply chains to disclose on ESG.
The SEDG covers indicators that can be tracked and disclosed to measure ESG progress, as well as provide for different levels of adoption. The guidance structure of the disclosures consists of most referenced topics in ESG disclosures. The Guide provides the metrics needed to track progression in each 15 topics and identifies 35 disclosures in selected standards that correlate to chosen disclosures. The SEDG also offers additional guidance to provide SMEs additional information to further guide on the requirements of the disclosure.
Please click on the links below to download the SEDG Guide and supporting documents:
* Simplified ESG Disclosure Guide
* SEDG Additional Guidance
* SEDG Disclosure Guidance
* SEDG Template
