Integrating Double Materiality: The Role of Corporate Sustainability Due Diligence Directive in Reshaping Corporate Governance in the EU
This master thesis explores the Corporate Sustainability Due Diligence Directive (CSDDD) within the European Union, focusing on how it integrates the concept of double materiality into corporate governance. The directive mandates that companies not only account for the financial impact of sustainability on their operations but also consider their broader environmental and societal effect. This stu
