Analysis of the proposal for a European Directive on Corporate Sustainability Due Diligence

On 9 June we published an information alert on our blog following the European Parliament's approval of the amendments tabled to the proposed Corporate Due Diligence Directive, the "CSDD" (also known as "CS3D" or "CSDDD") on sustainability made by the European Commission in February 2022, which led to the start of "trilogue" negotiations.

With the start of the trilogue phase, it is hoped that the remaining uncertainties will be addressed and that the final text can effectively contribute to the protection of human rights, with a focus on child labour and exploitation of workers, and the environment, pollution and biodiversity loss.

At RocaJunyent, our ESG department analyses some of the most relevant points of the proposal in the following document.