EU and Corporate Sustainability: Meeting the European Standards – CSRD and CSDDD Explained

日本語

本稿はEUの企業持続可能性報告指令（CSRD）と企業持続可能性デューディリジェンス指令（CSDDD）の要点を解説する。これらの指令はEU域内の企業に持続可能性開示とデューデリジェンスを義務付け、グローバルな開示基準に影響を与える。

English

This paper explains the key points of the EU's Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD). These directives mandate sustainability reporting and due diligence for companies in the EU, influencing global disclosure standards.

日本のGX文脈において

日本企業がEU域内で事業を行う場合、CSRD・CSDDDの遵守が必須となる。また、日本のSSBJとの整合性や今後の調和が議論されている。

In the global GX context

CSRD and CSDDD are pivotal EU regulations setting a high bar for corporate sustainability reporting and due diligence. They shape global standards like ISSB and are critical for multinational companies operating in or trading with the EU.