企业尽职调查、汽车行业和电池供应链（英）

Vaios Triantafyllou, Anthony Cheng, and Beia Spiller About the Authors Vaios Triantafyllouis a PhD candidate in Economics at Cornell University. His areas offocus in economics include environmental economics, labor economics, and politicaleconomy. Triantafyllou is an engineer by training, holding a Bachelor’s in MechanicalEngineering and Applied Mechanics from Harvard University and a Master’s inMechanical Engineering from the University of Pennsylvania. Anthony Chengis a PhD candidate and National Science Foundation GraduateResearch Fellowship Program Fellow in the Engineering and Public Policy Departmentat Carnegie Mellon University. Cheng graduated from the Massachusetts Institute ofTechnology in 2020. His area of interest revolves around understanding manufacturingand commercialization of clean technologies needed in the energy transition,particularly regarding electric vehicles. Beia Spilleris a fellow and the director for Resources for the Future’s (RFF’s)Transportation Program. Prior to joining RFF, she was Lead Senior Economist atEnvironmental Defense Fund (EDF), where she worked for almost a decade. She wasalso a Board member for the Association of Environmental and Resource Economiststhrough 2024. Spiller is an energy economist, with experience working on electricityand transportation issues. During her time at EDF, she participated in many electricutility proceedings in New York and California, with a goal of ushering in a cleaner,more efficient and equitable energy system. Acknowledgments We thank Milan Elkerbout, Aditya Ramji, Franziska Gruning, Pier Paolo, Vasileios Rizosand Jeff Christian for their thoughts and input to our paper. Any errors are our own. About RFF Resources for the Future (RFF) is an independent, nonprofit research institution inWashington, DC. Its mission is to improve environmental, energy, and natural resourcedecisions through impartial economic research and policy engagement. RFF iscommitted to being the most widely trusted source of research insights and policysolutions leading to a healthy environment and a thriving economy. The views expressed here are those of the individual authors and may differ from thoseof other RFF experts, its officers, or its directors. Sharing Our Work Our work is available for sharing and adaptation under an Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) license. Youcan copy and redistribute our material in any medium or format; you must giveappropriate credit, provide a link to the license, and indicate if changes were made,and you may not apply additional restrictions. You may do so in any reasonablemanner, but not in any way that suggests the licensor endorses you or your use.You may not use the material for commercial purposes. If you remix, transform, orbuild upon the material, you may not distribute the modified material. For moreinformation, visithttps://creativecommons.org/licenses/by-nc-nd/4.0/. Abstract Within the European Union, Multinational Enterprises and their global supply chainsare increasingly under scrutiny as consumers and governments demand higherenvironmental and social standards. In particular, as the green transition accelerates,industries that rely on critical minerals face growing pressure to ensure that theiroperations are both sustainable and socially responsible. This report examines theimplications of the European Union’s Corporate Sustainability Due Diligence Directive(CSDDD) for the automotive and battery supply chains, with a focus on how firms mayrespond to the new requirements. The CSDDD is a European Union-wide legislation,aiming to harmonize national-level due diligence laws that require firms to monitor,report, and address adverse human rights and environmental impacts across theirsupply chains. We outline the various margins of adjustment that firms have taken,including green investments and supplier monitoring, through digital tools and physicalaudits. However, we stress that the CSDDD does not specify sector-specific goals tobe met by affected firms. Subsequently, we conclude that the directive has potentialto transform supply chains, but risks being procedural if its implementation lacksrigorous, measurable targets to track both firm compliance and the aggregate effectsof the legislation. Contents 1. Introduction 1 2. Current State of the Industry and Regulations2 2.1. The Current European Union Battery Supply Chain and Regulatory Landscape22.2. Existing National Supply Chain Due Diligence Laws32.3. Implications for Automotive and Battery Supply Chains6 3. The EU Corporate Sustainability Due Diligence Directive6 3.1. Main Objectives and Harmonization of National Regulations73.2. The Omnibus Proposals7 4. Effectiveness of Corporate Due Diligence Legislation8 4.1. Margins of Adjustment84.1.1. Capital Expenditures84.1.2. Due Diligence Activities94.2. Monitoring, Verifiability, and Data Collection10 5. Mitigating Cost Increases11 6. Conclusion12 Refere