Introduction On 25 July 2024, the Corporate Sustainability Due Diligence Directive (CSDDD) entered into force, marking a new era of corporate accountability for companies’ negative impacts on human rights and the environment. The CSDDD contains provisions on due diligence obligations for large corporations which entail, among others, the development of a due diligence policy and…

Introduction Anyone who comes in contact with the European Union (EU) legislative process will have noticed the EU and its Member States shifting into high gear to improve sustainability in their global value chains. The prime example is the recent hard-fought battle for the adoption of the Corporate Sustainability Due Diligence Directive (CS3D), which was…