FAQs: The upcoming EU Corporate Sustainability Due Diligence Directive

Following a roller-coaster legislative process started in February 2022, the Council of the EU has finally endorsed the Directive on Corporate Sustainability Due Diligence (CSDDD or CS3D). The EU Parliament and the Council will probably formally adopt the text before the upcoming EU elections in June. In that case, the CSDDD is likely to be applicable as from mid-2027 to mid-2029 to in-scope companies depending on their size. 

In our compendium, we summarise the main changes large companies operating in the EU and their business partners need to prepare for.