Moving from Pledges to Commitments: Analysing Climate Transition Plans in the EU Proposal for a Corporate Sustainability Due Diligence Directive

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68378122%3A_____%2F24%3A00586222" target="_blank" >RIV/68378122:_____/24:00586222 - isvavai.cz</a>

Výsledek na webu

<a href="https://cclr.lexxion.eu/article/CCLR/2024/1/5" target="_blank" >https://cclr.lexxion.eu/article/CCLR/2024/1/5</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.21552/cclr/2024/1/5" target="_blank" >10.21552/cclr/2024/1/5</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Moving from Pledges to Commitments: Analysing Climate Transition Plans in the EU Proposal for a Corporate Sustainability Due Diligence Directive

Popis výsledku v původním jazyce

Climate transition plans are emerging as new ways of involving businesses in climate action. Without their engagement, the transition towards climate neutrality will be challenging. Voluntary undertakings by individual companies, and various initiatives on best practices and standards currently dominate. The EU has decided to require the largest companies operating in the internal market to develop and implement a climate transition plan with legal consequences. The idea is to compel companies to ensure that their business models and practices align with the transition to a sustainable economy, the global temperature goals of the Paris Agreement, and targets of the European Climate Law. This paper undertakes an in-depth analysis of Article 15 of the draft EU Directive on Corporate Sustainability Due Diligence that introduces a climate transition plan as a legal instrument to combat climate change. Considering the directive’s pending approval, the paper will assess the legal nature, function, content elements and enforceability of the plan, as well as its relationship with the mandatory corporate sustainability due diligence outlined in the EU institution’s proposals.

Název v anglickém jazyce

Moving from Pledges to Commitments: Analysing Climate Transition Plans in the EU Proposal for a Corporate Sustainability Due Diligence Directive

Popis výsledku anglicky

Climate transition plans are emerging as new ways of involving businesses in climate action. Without their engagement, the transition towards climate neutrality will be challenging. Voluntary undertakings by individual companies, and various initiatives on best practices and standards currently dominate. The EU has decided to require the largest companies operating in the internal market to develop and implement a climate transition plan with legal consequences. The idea is to compel companies to ensure that their business models and practices align with the transition to a sustainable economy, the global temperature goals of the Paris Agreement, and targets of the European Climate Law. This paper undertakes an in-depth analysis of Article 15 of the draft EU Directive on Corporate Sustainability Due Diligence that introduces a climate transition plan as a legal instrument to combat climate change. Considering the directive’s pending approval, the paper will assess the legal nature, function, content elements and enforceability of the plan, as well as its relationship with the mandatory corporate sustainability due diligence outlined in the EU institution’s proposals.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

<a href="/cs/project/8F20016" target="_blank" >8F20016: Socially Just and Politically Robust Decarbonisation: A Knowledge Base and Toolkit for Policymakers</a><br>

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Carbon & Climate Law Review

ISSN

1864-9904

e-ISSN

—

Svazek periodika

18

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

DE - Spolková republika Německo

Počet stran výsledku

14

Strana od-do

17-30

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85201527202