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Climate Change and ESG-related risks in Value Chains: What Board Directors need to know

This briefing highlights key points on value chain due diligence that non-executive directors should be aware of. Providing a clear overview of new and existing guidance and legislation, climate-adjacent issues, the proposed EU Corporate Sustainability Due Diligence Directive (CSDDD), minimising risk of parent company liability and disclosing scope 3 emissions, this guide will help NEDs identify opportunities and risks in their value chain.

Produced by the Climate Governance Initiative and the Commonwealth Climate and Law Initiative (CCLI)

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