In July 2024, the EU Corporate Sustainability Due Diligence Directive – the CSDDD – came into force and the countdown to compliance for in-scope companies began. For the many companies affected which were already in scope of the EU Corporate Sustainability Reporting Directive, the CSRD, in effect since January 2023, the logistical and financial burden…
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Now that the EU Corporate Sustainability Due Diligence Directive (CSDDD) is in force, it’s time to take a closer look at the obligations it imposes, in particular what is meant by the corporate due diligence duty. Under the new directive, in-scope companies now have an obligation to identify and address both actual and potential adverse…
