The EU Corporate Sustainability Due Diligence Directive (CSDDD) refers to an EU regulation that requires EU and non-EU companies to conduct environmental and human rights due diligence across their operations, subsidiaries and value chains. In this article, we will discuss how CSDDD may impact your business and society, what should companies do to prepare for compliance and other more important aspects under CSDDD’s scope. What is the EU’s proposed Corporate Sustainability Due Diligence Directive (CSDDD)？ The CSDDD is a piece of major EU legislation designed to enforce the protection for human rights and the environment throughout the EU and globally supply chain of businesses. On 23 February 2022, the CSDDD was first adopted by the European Commission. In December 2023, a provisional deal outlined the directive’s scope, clarified liabilities for non-compliant companies, defined penalties, and completed the list of rights and prohibitions that companies should respect. On April 24th,...