On 14 December 2023, the European Parliament and the European Council reached a provisional agreement on the corporate sustainable due diligence directive (CSDDD). In this newsflash, we will highlight the key points following from the latest information as presented by the two European co-legislators.. The Corporate Sustainability Due Diligence Directive (CSDDD/CS3D - together with the CSRD, the Directives) is a proposed Directive in European Union law to require due diligence for companies to prevent adverse human rights and environmental impacts in the company's own operations and across their value chains.
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for the Directive on Corporate Sustainability Due Diligence (CSDDD) presented by the EU Commission on February 23, 2022. The below is a summary of the most relevant changes introduced by the EU Parliament. Our team has focused on the following elements crucial for large enterprises: (i) Companies in scope of CSDDD (ii) Impact in the scope of.. On 24 April 2024, the European Parliament voted to adopt the Corporate Sustainability Due Diligence Directive (CSDDD), meaning it will now become law and necessitate a shift in corporate attitudes to responsible business conduct.. For those companies in scope of the Corporate Sustainability Reporting Directive (CSRD), their plan will be.
