On 23 February 2022, the European Commission (Commission) published its initial proposal (EC Proposal) for a Corporate Sustainability Due Diligence Directive (CSDDD) requiring in-scope companies to conduct due diligence on, and take responsibility for, human rights abuses and environmental harm throughout their value chains.
On 1 December 2022, the Council of the European Union (Council) adopted
its position (Council Position) on the proposed CSDDD.

On 25 April 2023, the European Parliament’s committee
on legal affairs (better known as JURI) adopted a draft report (JURI Report) entailing a suite of amendments to the CSDDD as proposed by the Commission. The draft report as now adopted by JURI typically gives a good indication on the position the European Parliament may take. The final vote by the European Parliament is expected for June 2023, following which negotiations among the Commission, the Council and the European Parliament will take place towards a final text of the CSDDD. Once the CSDDD has been formally adopted – not expected before 2024 – EU Member States will have two years to implement the CSDDD into national legislation. In this article, we identify some expected key points for those negotiations.

In our previous ESG key legal considerations, we discussed the initial proposal for the CSDDD and the Council Position.

For more information about the CSDDD, we refer to the download below.

If you wish to receive further background, do not hesitate to reach out to one of our team members.