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Comment: Asking banks for climate plans under EU due diligence rules points the way to more

By Koen Verhelst ( January 2, 2024, 14:59 GMT | Comment) -- Climate plans and their implementation emerged as a crucial element in a compromise deal on the EU’s Corporate Sustainability Due Diligence Directive at the end of last year. The agreement made included the financial sector having to make climate plans, and while this postpones a big decision on drawing banks more fully into scope of the CS3D, it sets up an important test for evaluating deeper inclusion in the future.Climate plans and their implementation are set to preoccupy executives at companies doing business in the EU this year, after emerging as a crucial element in a compromise deal on the bloc’s Corporate Sustainability Due Diligence Directive....

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