Following a roller-coaster legislative process started in February 2022, the European Parliament adopted the Corporate Sustainability Due Diligence Directive (CSDDD or CS3D). The text now also needs to be formally adopted by the Council and published in the Official Journal of the EU. Member states will then have two years to transpose the new rules into their national laws. The CSDDD will then be applicable 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.
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