FAQs: The EU Corporate Sustainability Due Diligence Directive

Following a roller-coaster legislative process started in February 2022, the new Directive on Corporate Sustainability Due Diligence (CSDDD or CS3D) was  published in the Official Journal of the EU on 5 July 2024. The EU Member States need to adopt implementation acts by 26 July 2026 that will start to  apply 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.