The European Union is currently negotiating a draft Directive on Corporate Sustainability Due Diligence (CS3D). By mid-2023, the three law-making institutions – the Council of the EU, the Parliament, and the European Commission – are expected to begin negotiations on a final law that will determine the scope and nature of sustainability due diligence requirements for companies operating in the single market. The draft Directive, as originally proposed by the Commission, aims to ensure that companies active in the single European market contribute to sustainable development and the wider sustainability transition of economies and societies by preventing and addressing negative human rights and environmental impacts. This important and ambitious goal requires a carefully crafted ‘corporate sustainability due diligence’ duty and appropriate administrative supervision and civil liability accountability measures to support it.
From Policing to Partnership - Shift Project, 2023 DOWNLOAD

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