Article 22: Combating climate change

Chiara Macchi

Chapter 21 in Sustainable Business in Europe, 2026, pp 286-294 from Edward Elgar Publishing

Abstract: This contribution analyses Article 22 of the Corporate Sustainability Due Diligence Directive, which, before being removed from the Directive following the European Commission's ‘Omnibus I package’ proposal, introduced a dedicated provision on ‘Combating climate change’. Article 22, as formulated in the text of the Directive adopted in 2024, required in-scope companies, including large EU and non-EU corporations and financial institutions, to adopt and implement a transition plan for climate change mitigation. These plans were aimed at aligning business models and strategies with the transition to a sustainable economy, based on the Paris Agreement goals and on the climate neutrality objective under Regulation (EU) 2021/1119. The Commentary considers the extent to which Article 22 introduced substantive climate duties, and situates the analysis of this now-removed article in the broader context of environmental due diligence obligations under the Directive.

Keywords: Transition Plan For Climate Change Mitigation; Sustainable Economy; Climate Neutrality; Greenhouse Gas Emissions; Decarbonisation Levers; Time-bound Targets; Climate Due Diligence; Paris Agreement; Corporate Climate Change Obligations; European Climate Law (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035326891
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