Corporate sustainability due diligence: penalties and enforcement under the CS3D

Dec 11, 2024 22:35

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Corporate sustainability due diligence: penalties and enforcement under the CS3D

The EU Corporate Sustainability Due Diligence Directive (CS3D) provides a framework for sustainability due diligence for large EU companies and non-EU companies with significant EU activity. It places a duty on in-scope companies to identify and address actual and potential adverse human rights and environmental impacts within their own operations, those of their subsidiaries, and their “chains of activities”.

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Corporate sustainability due diligence: penalties and enforcement under the CS3D