Directive 2022/2464 of 14 December 2022 on the disclosure of sustainability information by undertakings (or Corporate Sustainability Reporting Directive, CSRD) applicable from 1January 2024, requires companies to publish sustainability information each year and to have this information audited by an independent third party.
The Sustainability Directive is part of a legal framework aimed at creating a global, homogeneous and consistent flow of sustainability information throughout the corporate value chain. The main objectives are to improve the availability, quality and reliability of published ESG (Environment, Social and Governance) data.
The proposal for a directive of 30 March 2022, which is an extension of the European Green Deal, aims to amend Directive 2005/29/EC of 11 May 2005 on unfair commercial practices companies vis-à-vis consumers in the internal market and Directive 2011/83/EU of 25 October 2011 on consumer rights. It gives consumers the means to act in favour of the ecological transition and better protection against unfair practices, in particular with regard to the use of sustainability labels, or concerning advertisements relating to the sustainability of a good.
GOUACHE Avocat brings its expertise to bring you into compliance with these new obligations.
Guillaume Gouachon
Avocat associé
Responsible "Consommation, produits et conformité"
Martine Behar Touchais
Professeur de droit Of counsel
Responsible "Distribution & Concurrence"
