Sustainability, CSR and environment
The sustainability report, the taxonomy, supply chain due diligence, environmental advertising, emission control permits and the packaging register. The texts that decide what a business must measure, publish and monitor across its value chain.
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Acts
Questions
What does double materiality mean in the German sustainability report?Directive (EU) 2022/2464 (CSRD) read with sections 289b to 289e of the German Commercial Code and ESRS 1 section 3, Annex I to Delegated Regulation (EU) 2023/2772Which EU taxonomy figures must a German undertaking publish?Regulation (EU) 2020/852 Article 8 and Delegated Regulation (EU) 2021/2178 Articles 8 and 10Which companies are subject to German supply chain due diligence?Supply Chain Due Diligence Act, sections 1, 3 to 10 and 24When is environmental advertising misleading in Germany?Act against Unfair Competition, sections 5 and 5a, and Federal Court of Justice, judgment of 27 June 2024, I ZR 98/23When does a plant need a German emission control permit?Federal Immission Control Act, sections 4, 10, 19 and 22, and Annex 1 to the 4th ordinance under that ActWhat self-monitoring does the operator of a permitted plant owe?Federal Immission Control Act, sections 26 to 29a, 52a, 53 and 16(1), and section 5 of the 11th ordinance under that ActWho must register in the German packaging register LUCID?Packaging Act, sections 7, 9, 10 and 34
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.