Sustainable value creation

Directive (EU) 2024/1760 of 13 June 2024 on corporate sustainability due diligence

The Directive (EU) 2024/1760 of 13 June 2024 on corporate sustainability due diligence will require large companies to :

• Integrate due diligence into policies and decision-making;
• Identify, prevent, mitigate, and minimise actual or potential adverse human rights and environmental impacts;
• Establish and maintain a complaints procedure;
• Monitor the effectiveness of the due diligence policy and measures;

Companies will also have to adopt a plan to ensure that their business model is consistent with efforts to limit global warming to 1.5°C. In the event of non-compliance, a civil liability regime and penalties will apply.  

New EU Directive on corporate sustainability due diligence

The Directive (EU) 2024/1760 of 13 June 2024 on corporate sustainability due diligence has been adopted and published in the Official Journal of the European Union.This directive will require large companies to : Integrate due diligence into policies and decision-making; Identify, prevent,…

New study on sustainable value creation in Belgian listed companies

This new report presents the results of a study carried out by GUBERNA on the concept of “sustainable value creation” in Belgian listed companies. According to the 2020 Belgian Code on Corporate Governance, sustainable value creation involves an explicit focus on the…

Adoption of the Corporate Sustainability Reporting Directive

On 10 November 2022, the Corporate Sustainability Reporting Directive (CSRD) has been officially adopted by the European Parliament. The Council in turn adopted the proposal on 28 November. Under these new rules, all large companies in the EU will need to disclose data on the impact of their…

Participate to the survey on sustainable value creation

The Corporate Governance Committee entrusted GUBERNA with a study on sustainable value creation, a core principle of the 2020 Belgian Corporate Governance Code (2020 Code).  As part of this study, we invite Belgian listed companies to complete the following survey. This survey seeks to understand…

Study on sustainable value creation in Belgian listed companies

This report presents the results of a study on the concept of “sustainable value creation”…