The European Parliament has approved EU Corporate Sustainability Due Diligence Directive (CS3D)
Friday, 28 April 2023
The EU Corporate Sustainability Due Diligence Directive (CS3D), which would impact 12,800 EU corporations and 4,000 non-EU companies, was passed by the European Parliament.
The business supply networks are the focus of the CS3D. Companies will need to determine and reduce any detrimental effects on human rights and the environment throughout their value chains. Companies will be required to adopt a transition plan in accordance with the Paris Climate Agreement (1.5C of warming), and directors of businesses with more than 1,000 employees will be held accountable for doing so.
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