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…

“Hardening” process of Due Diligence The proposal for an EU directive on Corporate Sustainability Due Diligence (Brussels, 23.2.2022, COM(2022) 71 final) aims to impose sustainable production models on multinationals along the supply chains. A provisional agreement was reached on 15 March 2024. The proposal represents the culmination of a regulatory process of Corporate Social Responsibility…