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Corporate Sustainability Due Diligence Directive – Key issues under discussion

  • 07/06/2023
  • News

In the context of the European Green Deal, the EU institutions are negotiating a compromise text of a Corporate Sustainability Due Diligence (CSDD) Directive, which will introduce mandatory and enforceable due diligence obligations for certain EU and non-EU companies. Following the European Commission’s formal proposal, the Council of the European Union and the European Parliament have now adopted their respective positions on the proposal, paving the way for so-called ‘trilogue’ negotiations. This client alert presents the key issues under discussion.


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