The EU's Corporate Sustainability Due Diligence
Directive (often referred to as ‘CS3D') was published
in the Official Journal on 5 July 2024, after a long negotiation
process.
The Directive is part of the European framework
of policies aimed at promoting sustainable
development and a green economy. It comes in response
to growing concerns about the impact of the activities of large
businesses on the environment and on human
rights (including fair working conditions, equal wages,
adequate health and safety measures, and the rights of
association and collective bargaining).
Who does the Directive apply to?
CS3D applies only to very large organisations. Specifically, it
applies to:
