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Assessing corporate readiness for the European Union´s corporate sustainability due diligence directive
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Orientador(es)
Resumo(s)
This thesis examines readiness of companies in the German-speaking area for the new
Corporate Sustainability Due Diligence Directive (CSDDD). Qualitative interviews are used to
analyse existing sustainability practices and the potential impact of the directive on corporate
strategies and supply chains. The results show an initiative-taking attitude towards
sustainability despite the challenges in understanding and implementing the directive. The
scope of the study is limited by the regional focus and the restriction to interviews, suggesting
further methods research for future studies. This work contributes to the discourse on corporate
responsibility and the integration of sustainability into the EU legal framework.
Descrição
Palavras-chave
Supply chain management Corporate sustainability due diligence directive European Union Sustainability Corporate social responsibility Eu regulations