Presentation of the Corporate Sustainability Due Diligence proposal

The Directive aims to foster sustainable corporate behaviour along global value chains and to provide legal clarity for businesses and transparency for consumers by setting out a framework to promote business' contributions to human rights and the environment in their respective operations and value chains. Among others, the Directive proposes that companies need to identify, prevent or mitigate and account for potential adverse human rights and environmental impacts in order to comply with the corporate due diligence requirements. The regime applies to certain larger EU companies and non-EU companies active in the EU.