第22条：気候変動への対処
Article 22: Combating climate change (原題)
Chiara Macchi
🤖 gxceed AI 要約
日本語
本稿は、欧州委員会の「オムニバスI」提案により削除される前のCSDDD第22条を分析する。同条は、大企業や金融機関に対し、パリ協定とEU気候法に基づく気候移行計画の採択・実施を義務付けるものだった。著者は、同条が実質的な気候義務を導入した程度を検討し、環境デューデリジェンス義務の文脈に位置付ける。
English
This contribution analyzes Article 22 of the CSDDD, which before its removal by the 'Omnibus I' proposal required large companies and financial institutions to adopt transition plans for climate change mitigation aligned with the Paris Agreement and EU Climate Law. The author assesses the extent of substantive climate duties introduced and situates the analysis within broader environmental due diligence obligations.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では、SSBJ開示や有報での移行計画記載が進むが、法的義務としての位置付けは未確立。EUの立法過程での気候移行計画義務の盛り込みと削除の経緯は、日本の政策設計や企業の自主的開示に示唆を与える。
In the global GX context
The analysis of Article 22's removal under the Omnibus I package highlights the fragility of mandatory climate transition planning in EU law. For global scholarship, it underscores the tension between corporate due diligence and climate obligations, relevant for jurisdictions considering similar mandates.
👥 読者別の含意
🔬研究者:Provides a detailed legal analysis of a removed CSDDD provision, useful for understanding EU regulatory dynamics.
🏢実務担当者:Highlights the evolving regulatory landscape for transition plans, informing corporate strategy despite the article's removal.
🏛政策担当者:Offers insights into the political and legal considerations when mandating climate transition plans.
📄 Abstract（原文）
This contribution analyses Article 22 of the Corporate Sustainability Due Diligence Directive, which, before being removed from the Directive following the European Commission's ‘Omnibus I package’ proposal, introduced a dedicated provision on ‘Combating climate change’. Article 22, as formulated in the text of the Directive adopted in 2024, required in-scope companies, including large EU and non-EU corporations and financial institutions, to adopt and implement a transition plan for climate change mitigation. These plans were aimed at aligning business models and strategies with the transition to a sustainable economy, based on the Paris Agreement goals and on the climate neutrality objective under Regulation (EU) 2021/1119. The Commentary considers the extent to which Article 22 introduced substantive climate duties, and situates the analysis of this now-removed article in the broader context of environmental due diligence obligations under the Directive.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.4337/9781035326907.00032first seen 2026-09-05 05:03:40
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