Capítulo 5
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Comply with the CSDDD
The Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) help to reinforce each other. Both EU regulations aim to encourage businesses to adopt more climate and nature-positive business models. CSDDD sets out environmental and human rights due diligence steps that businesses must take, and which will be communicated under CSRD. While CSRD provides a framework for best practice reporting, CSDDD demands that companies actually mitigate their negative impacts on people and the planet.