It has now been just over a year since the European Commission adopted a proposal for a Directive on corporate sustainability due diligence (the "Proposal", which we reported on here).
Since then, there have been significant developments in human rights and environmental due diligence obligations for companies, both at a jurisdictional and EU-wide level. Several regulatory due diligence requirements in various EU Member States have been proposed or come into force (including the German Act on Due Diligence in Supply Chains) and, at the EU level, the proposed EU Corporate Sustainability Due Diligence Directive ("CS3D") continues through the legislative process.
Read our article here
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