"The EU Corporate Sustainability Due Diligence Directive for non-EU stakeholders," 15 November 2024

On 24 April 2024, the European Parliament adopted the long-awaited Corporate Sustainability Due Diligence Directive (CSDDD), which will apply from 26 July 2024. The CSDDD creates an obligation for large companies to undertake risk-based due diligence to identify, assess, address and remedy potential and actual adverse impacts on human rights and the environment in connection with a company’s activities and broader business operations. While the CSDDD is an EU instrument, it will apply to some non-EU companies and have far-reaching implications through global value chains, including in countries outside the EU.

These briefs, which are tailored to specific stakeholder groups:

• Explain the key aspects and obligations contained in the CSDDD.
• Break down implications and existing and future support measures for four key stakeholder groups: non-EU businesses; national human rights institutions; policymakers; civil society and trade unions.

The briefs are available in English, French and Spanish.