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While the material scope of the EU’s Corporate Sustainability Due Diligence Directive (CSDDD) fell behind civil society demands, it does mandate a degree of environmental due diligence that constitutes a tentative shift towards real corporate environmental accountability. Despite its conceptual restrictions, which are the result of a somewhat polarised legislative process, the CSDDD’s environmental annex provides a provision with potential for the protection of biological diversity: the reference to the Convention on Biological Diversity.
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Schufft et al. (2024) studied this question.
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