CSDDD trilogues –what are the sticking points?


The Corporate Sustainability Due Diligence Directive (CSDDD or CS3D) is a proposal by the European Commission to establish a legal framework for mandatory human rights and environmental due diligence obligations for companies operating in the European Union.

The CSDDD is currently in the legislative process, known as the trilogues. The European Parliament and the Council, with the European Commission facilitating the discussions, are hoping to be able to reach a final agreement on the proposal by the end of this year.

In this webinar, our ESG experts explored key sticking points for the trilogue negotiations, namely:

  • The level of harmonisation, in view of the development of domestic regimes (in particular in France and Germany) and the adoption of sector-specific EU regimes (conflicts minerals, deforestation, forced labour);
  • The enforcement regime under the EU proposal and the French and German regimes;
  • The scope of the “value chain” that companies will have to look at when fulfilling their due diligence obligations;
  • The companies that will be in scope (turnover and employee thresholds as well as potential inclusion of the financial sector);
  • The impact on directors’ fiduciary duties;
  • The introduction of transition plans.

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