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CSDDD: A Pragmatic Approach to Managing Human Rights and Environmental Impacts
BSR unpack CSDDD’s risk-based due diligence approach and highlight three provisions of the Directive that merit particular attention from companies.
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The Elephant in the Sustainability Room
Despite some progress on energy efficiency or decarbonizing operations, many companies find they are progressing at a slower pace than expected. While the lack of a supporting policy environment certainly contributes to these challenges, in many cases, they are also a result of business models that remain at odds with sustainability targets.
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