The 2024 EU Corporate Sustainability Due Diligence Directive: What the Final Text Says

Anna Triponel

March 22, 2024

Yes, we too have a feeling of ‘déjà vu.’ We wrote a similar piece when the European Parliament released its proposed text in March 2021. And then when the European Commission released its proposal in February 2022. And then again when the three-party political agreement between the European Commission, EU Council and European Parliament was announced in December 2023. And we’re skipping a few steps in between.

But this time, it’s the real deal.

Following months of negotiations, we have a final text for the EU Corporate Sustainability Due Diligence Directive (the Directive, the EU CSDDD, the CS3D or even, the CS-triple-D). 

One that benefits from consensus from the EU Council (on 15 March 2024). One that benefits from sign-off from the European Parliament's Committee on Legal Affairs (on 19 March 2024). And one that will benefit from final approval (as widely reported) by the full European Parliament on 24th April 2024.

You can find the full text here. See below for our Briefing Note, which captures text from the Directive. The text has been summarised and condensed to enhance readability. This briefing note does not seek to delve into our analysis or commentary which we will feature on our website and Youtube channel. Note that the Recitals do not have legal force, but they are helpful to help interpret and understand the legal provisions.

Please click here to download the Briefing Note

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