Corporate Social Responsibility of Companies and Directors in Light of New EU Legislation: CSRD, Due Diligence Directive, and Simplification Proposals

日本語

本稿は、EUの新しい企業持続可能性報告指令（CSRD）とデューデリジェンス指令が、企業と取締役の社会的責任に与える影響を分析する。報告義務の拡大と取締役の説明責任強化、簡素化提案を検討し、持続可能性に関するEUの法的枠組みの進化を明らかにする。

English

This paper analyzes the implications of new EU legislation, including the Corporate Sustainability Reporting Directive (CSRD) and the Due Diligence Directive, on corporate social responsibility and director duties. It examines expanded reporting requirements, enhanced accountability, and simplification proposals, offering insights into the evolving legal landscape for sustainability in the EU.

日本のGX文脈において

本稿はEUのCSRDとデューデリジェンス指令を詳細に解説しており、日本企業がEU市場で活動する際の対応や、日本のSSBJ・有報改革との比較に有用です。EUの規制強化の方向性を理解することで、日本における持続可能性開示や取締役責任の議論に示唆を与えます。

In the global GX context

This paper provides a clear overview of the EU's evolving CSRD and Due Diligence Directive, which are setting global benchmarks for corporate sustainability reporting and supply chain accountability. It is essential for understanding the hardening of ESG regulation and its impact on companies and directors worldwide.