Ondernemingsrecht 2023/38:Corporate Sustainability and the Duty of Care of Directors

Ondernemingsrecht 2023/38

Corporate Sustainability and the Duty of Care of Directors

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Article 25 of the proposed CSDDD can have a signalling function and is in line with developments at national as well as EU level.

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The proposed provision does however lead to a need for further clarification when applied to company groups this is due to the fact that it is combined in a proposed directive on due diligence.

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It may be advised to align the scope of application of the duty with the scope of the CSRD.

Article 25 of the proposed CSDDD requires directors to take into account the consequences of their decisions for ... Verder lezen? Log in om dit document te bekijken.

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