Same, Same But Different: How The CSDDD Differs From The German LkSG

This briefing is second in a series on the Corporate Sustainability Due Diligence Directive (CSDDD), which addresses the key aspects that (in)directly affect businesses both within and outside the EU, explore its interplay with the existing legislation in Germany and examine interactions with other recently adopted acts of EU legislation (e.g., EUDR and CSRD), which partially establish overlapping obligations.

What's the Scope of the CSDDD?

On 24 April 2024, the European Parliament finally gave the go-ahead for the long-awaited Corporate Sustainability Due Diligence Directive (see our latest briefing here). Besides its rather dramatic legislative nascence, the Directive and its pending implementation will have notable impacts on the German pedant in force: the German Supply Chain Act (LkSG).