Corporate Sustainability Due Diligence in Groups of Companies

IF 0.5 Q3 LAW European Company Law Pub Date : 2022-10-01 DOI:10.54648/eucl2022021
Karsten Engsig Sørensen
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Abstract

The new proposal for a Corporate Sustainability Due Diligence Directive (CSDDD) will require that certain parent companies must conduct due diligence in their subsidiaries. To comply a parent company needs to determine which subsidiaries are covered by these duties, how to conduct this due diligence and finally how it may be enforced by stakeholders in the subsidiaries. An analysis of the proposal shows that the answer to these very relevant questions is not always straightforward nor are the solutions chosen in the proposal always the most optimal. Furthermore, it seems likely that the proposed directive – if adopted – will affect how groups are structured and how they operate. corporate groups, Corporate Sustainability Due Diligence Directive, parent and subsidiary companies
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公司集团的企业可持续发展尽职调查
企业可持续发展尽职调查指令(CSDDD)的新提案将要求某些母公司必须对其子公司进行尽职调查。为了遵守这些规定,母公司需要确定哪些子公司需要履行这些义务,如何进行尽职调查,以及子公司的利益相关者如何执行这些义务。对提案的分析表明,这些非常相关的问题的答案并不总是直截了当的,提案中选择的解决方案也并不总是最理想的。此外,拟议的指令——如果被采纳——似乎可能会影响集团的结构和运作方式。企业集团,企业可持续发展尽职调查指令,母公司和子公司
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33.30%
发文量
23
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