ESG Global Vision

Environment, corporate governance

Varies between participating states 

CORSIA applies to airline operators who fulfil the following criteria:

• their annual CO2 emissions from international flights using aeroplanes with a take-off mass greater than 5,700kg exceed 10,000 tonnes (all major carriers meet this relatively low threshold);
• they are responsible for international flights (flights by state aircraft and humanitarian, medical, and firefighting flights, as well as flights before or after such flights which are carried out by the same aeroplane and are needed for these activities, are not included); and
• they are registered in one of the participating states (see the list as of 1 January 2026 here; notable omissions include India and China).

In 2010, the International Civil Aviation Organisation (ICAO), a United Nations Agency that sets global standards and regulations for international civil aviation, adopted a sectoral aspirational goal for carbon neutral growth from 2020 onwards. Whilst operational and technological improvements are seen as a key part of achieving this goal, the ICAO took the view that a market based scheme was required to fill the remaining emissions gap and to achieve carbon neutral growth. Accordingly, the International Standards and Recommended Practices for the implementation of CORSIA were adopted as an Annex to the Chicago Convention in 2016, to apply to all of ICAO’s 193 member states from 1 January 2019.

CORSIA is being implemented in three phases:

• The Pilot Phase (2021-2023) and the First Phase (2024-2026). During these phases participation by ICAO member states was voluntary. 126 member states participated, with flights between participating states subject to reporting and offsetting requirements.
• The Second Phase (2027-2035). During this phase, with some exemptions, such as for Least Developed Countries and Small Island Developing States, participation will become mandatory for all ICAO member states and all international flights will be subject to offsetting requirements. The Second Phase will be split into three-year compliance periods.

In scope airline operators are under the following obligations:

• To monitor and report emissions from international flights on an annual basis.
  • At the beginning of each 3-year compliance period, an operator is required to submit an Emissions Monitoring Plan to its administering state which, once approved, the operator will use for the entire compliance period.
  • Under the plan, the operator is required to monitor and record its fuel use for international flights over the course of each calendar year. The operator must then estimate their annual CO2 emissions and report them to the national authority of their administering state by 30 April the following year. To guarantee the accuracy of the data reported, operators will need their annual emissions report to be verified by an impartial third-party verification body prior to submission.
  • Aggregated emissions are required to be reported by each administering state to ICAO, which will publish the total emissions from individual operators.
• To offset their emissions.
  • Under the scheme, the administering state calculates the annual offsetting requirements for each operator by multiplying the operator’s CO2 emissions by a ‘Growth Factor’, which is calculated by the ICAO and represents the percentage growth of the aviation sector’s international CO2 emissions covered by CORSIA’s offsetting requirements in a given year compared to the sector’s baseline emissions (being 85% of 2019 emissions levels).
  • Upon completion of each 3-year compliance period, the operator will have to show they have met their offsetting requirements by purchasing and cancelling the appropriate number of certified CORSIA Eligible Emissions Units (“CEEUs”) (each representing a tonne of CO2). The price of these units varies considerably depending on the type of project ($0.50 to $45/tCO2e during 2020-2021 with a weighted average of $3.08/tCO2eq in 2021).
  • Operators can also reduce their offsetting requirements by using CORSIA Eligible Fuels (“CEFs”) that meet the CORSIA sustainability criteria, which includes fuels with at least 10% lower CO2e emissions on a life-cycle basis compared to a reference fossil fuel value of 89.1 gCO2e/MJ. It is worth noting that as the baseline for calculating emissions reduction targets is 85% of 2019 emissions levels, offsetting requirements will only cover the growth in emissions since 2019 and therefore it is anticipated that the percentage of their total emissions that operators will have to offset will remain modest for the first few years of implementation of the scheme.

For more information, please follow the link here.

Penalties and enforcement:

National aviation authorities of participating states determine the sanctions for non-compliance, so these vary between countries. In the UK, for example, typical civil penalties can include a £20,000 penalty with a further daily penalty of £500 for failing to: (i) apply or revise an emissions monitoring plan; (ii) monitor emissions properly; or (iii) submit emissions reports. In recent consultations, the UK government has indicated that the penalties for failing to cancel CEEUs on time in line with an airline’s offsetting requirements would be £100 for each uncancelled unit.

Financial Crimes

In force

All natural or legal person who in the course of their profession, carry out, control or advise on operations involving deposits, exchanges, investments, conversions or any other movement of capital.

This law contains anti-money laundering provisions and obligations relating to due diligence regimes to stop the funding of terrorism, including provisions regarding KYC, reporting obligations of suspicious transactions, and the keeping and storing of records.

The law  criminalises money laundering and terrorism financing and provides for a financial intelligence unit (CERANEF). Under this law, the DRC must cooperate with African and European crime fighting organisations with relation to the above mentioned activities.

All professions or categories of companies whose activities fall within the scope of this text are required to report to the CERANEF before carrying out any operations and/or where there are concerns on the origin of relevant funds.

Financial Crimes

In force

Credit institutions, financial messaging companies, exchange office and microfinance institutions

This law sets out the due diligence and supervision requirements for financial institutions, measures for identifying customers and specifically monitoring transactions, the requirement to keep and update documentation, internal supervision provisions, the obligation to report suspicious transactions, and the requirement to implement a risk-based approach to managing customer transactions.

Reporting entities must establish an internal control system by setting up an appropriate organisation and formalising internal procedures likely to enable the detection of money laundering and the subsequent reporting of suspicions.

In force

In force

Public officials (including civil servants or employees of the state or institutions), any other person committing acts constituting corruption

The law punishes most forms of corruption by public officials, including abuse of office. Penalties range from 6 months up to 15 years’ imprisonment, and a fine of between 50,000 Congolese francs (USD 25) and 1,000,000 Congolese francs (USD 500), as well as additional sanctions such as confiscation, seizure or prohibition to practise in some official functions.

Modern slavery, child labour

In force

All natural persons and legal entities

The Constitution prohibits the holding of a person in slavery or in a condition of slavery. It lists the prohibition of slavery and servitude among those fundamental principles and rights that cannot be suspended, even during a state of emergency.

The prohibition of imprisonment for debt - the implicit or explicit threat of what constitutes the basis of debt bondage is also a fundamental principle of the Constitution.

Forced labour is also prohibited under the Constitution, as well as forms of exploitation of minors. 

Modern slavery, child labour

In force

All natural persons and legal entities

The Decree criminalises the act of abducting, arresting or detaining persons to sell them as slaves, causing to be abducted, arrested or detained, and disposing of persons under their authority for the same purpose. Its scope covers sexual slavery, forced prostitution, child prostitution as well as forced marriage, alongside all forms of trafficking and exploitation of children for sexual purposes.

Any abuse of children for economic purposes is also criminalised. . The abusive nature of the work is determined by the following:

• the type of work in relation to the child's age;
• time and duration of work;
• inadequate or no compensation;
• the interference of work with respect to the access to education;
• the physical development, mental, moral, spiritual and social development of children.

Children aged 16 may only work for the performance of light and healthy work with the approval of the relevant authority.

These offenses are punishable by a maximum penalty oflife imprisonment.

Modern slavery, child labour, workplace diversity

In force

To all workers and all employers, including those in public companies.

This law sets the framework for the relationship between the State, employers and employees.

Forced labour is strictly prohibited, alongside any work or service which is done under threat of any penalty and for which a person has not offered himself/herself voluntarily.

It also explicitly abolishes a number of forms of child labour, which includes:

(a) all forms of slavery or practices similar to slavery, such as the sale and trafficking of children, debt bondage and serfdom and forced or compulsory labour, including forced or compulsory recruitment of children for use in armed conflict ;

(b) the use, procuring or offering of a child for prostitution, for the production of pornography, for pornographic performances or for obscene dancing;

(c) the use, procuring or offering of a child for illicit activities, in particular for the production and trafficking of drugs; and

(d) work which, by its nature or the circumstances in which it is carried out, is likely to harm the health, safety, dignity or morals of the child.

The law also prohibits discrimination on the basis of gender (including pregnancy), race, language of social status.

Workplace diversity

In force

All companies

This law removes the ban on women working night shifts. Furthermore, it allows for pregnant women to suspend their employment contract for health reasons, without this being considered as a cause for termination.
 
The law also expressly prohibits discrimination on the basis of HIV status.

Workplace diversity

In force

All companies

This law prohibits discrimination against workers on grounds of sex, on marital status, family situation or, in the case of women, on their state of pregnancy. This also includes any harmful hiring practices, the allocation of tasks, working conditions, remuneration and other social benefits, promotion and termination of the employment contract.
 
Furthermore, this text encourages the progressive implementation of gender equality through affirmative action in the private domain.

Environment, corporate governance

Varies between participating states 

CORSIA applies to airline operators who fulfil the following criteria:

• their annual CO2 emissions from international flights using aeroplanes with a take-off mass greater than 5,700kg exceed 10,000 tonnes (all major carriers meet this relatively low threshold);
• they are responsible for international flights (flights by state aircraft and humanitarian, medical, and firefighting flights, as well as flights before or after such flights which are carried out by the same aeroplane and are needed for these activities, are not included); and
• they are registered in one of the participating states (see the list as of 1 January 2026 here; notable omissions include India and China).

In 2010, the International Civil Aviation Organisation (ICAO), a United Nations Agency that sets global standards and regulations for international civil aviation, adopted a sectoral aspirational goal for carbon neutral growth from 2020 onwards. Whilst operational and technological improvements are seen as a key part of achieving this goal, the ICAO took the view that a market based scheme was required to fill the remaining emissions gap and to achieve carbon neutral growth. Accordingly, the International Standards and Recommended Practices for the implementation of CORSIA were adopted as an Annex to the Chicago Convention in 2016, to apply to all of ICAO’s 193 member states from 1 January 2019.

CORSIA is being implemented in three phases:

• The Pilot Phase (2021-2023) and the First Phase (2024-2026). During these phases participation by ICAO member states was voluntary. 126 member states participated, with flights between participating states subject to reporting and offsetting requirements.
• The Second Phase (2027-2035). During this phase, with some exemptions, such as for Least Developed Countries and Small Island Developing States, participation will become mandatory for all ICAO member states and all international flights will be subject to offsetting requirements. The Second Phase will be split into three-year compliance periods.

In scope airline operators are under the following obligations:

• To monitor and report emissions from international flights on an annual basis.
  • At the beginning of each 3-year compliance period, an operator is required to submit an Emissions Monitoring Plan to its administering state which, once approved, the operator will use for the entire compliance period.
  • Under the plan, the operator is required to monitor and record its fuel use for international flights over the course of each calendar year. The operator must then estimate their annual CO2 emissions and report them to the national authority of their administering state by 30 April the following year. To guarantee the accuracy of the data reported, operators will need their annual emissions report to be verified by an impartial third-party verification body prior to submission.
  • Aggregated emissions are required to be reported by each administering state to ICAO, which will publish the total emissions from individual operators.
• To offset their emissions.
  • Under the scheme, the administering state calculates the annual offsetting requirements for each operator by multiplying the operator’s CO2 emissions by a ‘Growth Factor’, which is calculated by the ICAO and represents the percentage growth of the aviation sector’s international CO2 emissions covered by CORSIA’s offsetting requirements in a given year compared to the sector’s baseline emissions (being 85% of 2019 emissions levels).
  • Upon completion of each 3-year compliance period, the operator will have to show they have met their offsetting requirements by purchasing and cancelling the appropriate number of certified CORSIA Eligible Emissions Units (“CEEUs”) (each representing a tonne of CO2). The price of these units varies considerably depending on the type of project ($0.50 to $45/tCO2e during 2020-2021 with a weighted average of $3.08/tCO2eq in 2021).
  • Operators can also reduce their offsetting requirements by using CORSIA Eligible Fuels (“CEFs”) that meet the CORSIA sustainability criteria, which includes fuels with at least 10% lower CO2e emissions on a life-cycle basis compared to a reference fossil fuel value of 89.1 gCO2e/MJ. It is worth noting that as the baseline for calculating emissions reduction targets is 85% of 2019 emissions levels, offsetting requirements will only cover the growth in emissions since 2019 and therefore it is anticipated that the percentage of their total emissions that operators will have to offset will remain modest for the first few years of implementation of the scheme.

For more information, please follow the link here.

Penalties and enforcement:

National aviation authorities of participating states determine the sanctions for non-compliance, so these vary between countries. In the UK, for example, typical civil penalties can include a £20,000 penalty with a further daily penalty of £500 for failing to: (i) apply or revise an emissions monitoring plan; (ii) monitor emissions properly; or (iii) submit emissions reports. In recent consultations, the UK government has indicated that the penalties for failing to cancel CEEUs on time in line with an airline’s offsetting requirements would be £100 for each uncancelled unit.

Renewable Energy

In force

All companies involved in the production, transport, distribution, import, export and marketing of electrical energy.

The Law seeks to legislate for the current evolution of the political, economic and social environment.

Any development, work or electrical installation project or any activity in the energy sector must be subject to a prior environmental impact study. This must be accompanied by its management plan approved in accordance with legislation on the protection of the environment.

This law includes within its scope renewable energy but does not go into detail specifically on its use.

Use of chemicals/toxic products and the licensing of waste management

In force

All companies whose activities may present a safety risk to the environment

The Law outlines the principles for environmental protection and governance in the jurisdiction, by including and promoting environmental and social considerations in decision making and creating a mechanism for environmental assessment, environmental impact assessment, public consultation and environmental auditing.

Industrial facilities presenting potential environmental, safety or health hazards must be categorised according to the severity of the associated risks.

The operators of classified installations are required to obtain the required licence or authorisation to be able to carry out their activities.

Classified installations are any industrial, commercial or agricultural installation whose operation presents either dangers for health, safety, public health, the environment or the conservation of sites and monuments, or inconveniences for the convenience of the neighbourhood. They are classified according to the seriousness of the danger, inconvenience or nuisance that its existence or operation may present.

Classified installations are subject to prior declaration or authorisation duly recorded by a national or provincial operating permit, as the case may be.

The Decree 13/015 of 29 May 2013 on the regulation of classified installations sets the nomenclature, the categorisation (according to severity of associated risks), the modalities of declaration or of obtaining the permit as well as the conditions of exploitation.

Classified installations are also subject to a pollution tax and a deposit (which is returned at the cessation of the classified activities).

The production, import and/or use of substances, chemicals, dangerous pesticides and persistent organic pollutants are prohibited or require prior authorisation.

Under this Law, any waste deriving from abroad is presumed to be hazardous, and accordingly their import, transit, traffic, storage and treatment by any process whatsoever of said waste.

The disposal of waste or any substance likely to pollute the marine environment is also prohibited, alongside any use of the soil which does not improve its conservation.

The Law also prohibits the possession, deposit or abandonment in inappropriate places of waste of any kind which could cause unpleasant odours, nuisance and damage to the environment, health and public safety.

Any immersion, incineration or elimination of hazardous or radioactive waste in continental and/or maritime waters as well as their burial in the ground or subsoil is also strictly prohibited.

Public or private natural or legal entities who produce or hold domestic, industrial, artisanal, medical, biomedical or pharmaceutical waste are obliged to manage it in accordance with this Law and its implementing measures.

Furthermore, this law gives power to the different levels of government to take the necessary measures for the reduction of greenhouse gas emissions.

It also sets out penalties and sanctions for non-compliance.

Toxic waste

In force

All companies

This law sets out key public health principles, and prohibits the importation of toxic waste into the DRC.

Use of chemicals/toxic products

In force

Companies involved in the farming industry

This law places an obligation on farmers to ensure that pesticides are used in such a way as to avoid or reduce risk to the environment.

se of chemicals/toxic products

In force

Producers, refiners and suppliers of hydrocarbons

This law places an obligation on operators of hydrocarbon products to take the necessary measures to prevent or eliminate the causes of pollution or danger to public health and safety, the conservation of deposits, water sources, public roads and the protection of the environment.

Greenhouse gas emissions

In force

All companies

This law ratifies the Paris Agreement in the DRC and makes the goals of the Paris Agreement legally binding.

Chemicals/toxic products

In force

All natural persons and legal entities

This law sets the provisions for the protection of plants, as well as the mechanism for obtaining authorisation for the import, export, sale and use of phytosanitary products. It prohibits the use, possession and transportation of organisms that are harmful plants, plant products or foods.

Licensing

In force

All companies whose activities may present a safety risk to the environment

The Decree sets out a framework for the categorisation of and procedures for the declaration or obtaining permits relating to the operating conditions of classified installations (as defined above) which is a legal requirement in accordance with the Environmental Law of 2011.

Human trafficking

In force

All natural person and legal entities

This is the reference text for the promotion, protection and implementation of children's rights in the DRC. The legislation prohibits the trafficking or the sale of children and makes it punishable by 10 to 20 years penal servitude and a fine of 500.000 to 1.000.000 Congolese francs, alongside defining acts which constitute trafficking and sale of children.
 
The law also sets out the legal and institutional framework relating to the administration of justice for children in the DRC.

Code of conduct

In force

All public officials

The aim of this text is to promote transparency and integrity in the public by prohibiting the use of public property for personal gain.

It also prohibits all forms of corruption, embezzlement, misappropriation of property and assets, favouritism, nepotism and influence peddling; the collection, in respect of duties, taxes, contributions, royalties, salaries, bonuses, sums which are not due or which exceed what is due under the laws or regulations in force; the establishment or use of false documents or any fraudulent action to obtain for oneself or a third party illicit advantages or to deprive a person entitled to his/her due; soliciting, claiming, accepting or receiving or to offer a donation, a gift or any other benefit in kind or in cash to fulfil or abstain from his professional functions, mandate or obligations.

Furthermore, it places an obligation to report any corruption attempt to the relevant authority.

It establishes the OCEP which is the Observatory of the Code of Professional Ethics.