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http://dx.doi.org/10.59704/09c34fe2408e58bc https://verfassungsblog.de/towards-planetary-boundaries-for-business/ Towards Planetary Boundaries for Business? - The EU’s Ambivalent Approach to Corporate Environmental Due Diligence Schufft, Finn Robin Yildiz, Ceren Aseeva, Anna eng 2024-06-07 electronic resource text/html ddc:342 CSDDD Corporate Sustainability Due Diligence Directive Environment Environmental Protection Lieferkettengesetz Umweltschutz Environment Umweltschutz Verfassungsblog Verfassungsblog--2366-7044 CC BY-SA 4.0 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.