EU political agreement on Corporate Sustainability Due Diligence Directive

• 18/12/2023
• News

On 14 December 2023, the Council of the EU and the European Parliament reached provisional agreement on the Corporate Sustainability Due Diligence Directive (CSDDD). The CSDDD will introduce mandatory human rights and environmental due diligence obligations on both EU and non-EU companies and will establish a new civil liability framework for breach of the obligations.

Our alert compares the key elements of the provisional agreement, based on the information available until publication of the full text, with the equivalent provisions as proposed by the European Commission.

For further information on the CSDDD, please see our earlier alerts here and here.  We will update you with further developments.