Jurisdiction(s):
European Union

EU Corporate Sustainability Due Diligence Directive: scope, supply-chain duties, enforcement and timelines after the 2025–2026 Stop the Clock and Sustainability Omnibus reforms

Published by a LexisNexis EU Law expert

Practice notes

Introduction

Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence, which also amends Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 (abbreviated to CS3D or CSDDD), was published in the Official Journal on 5 July 2024. CS3D sits within the EU framework for sustainable corporate governance, alongside the EU Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464, CSRD), and aligns with measures in the EU Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088, EU SFDR) and the EU Taxonomy Regulation (Regulation (EU) 2020/852). This legislative suite originates from the 2019 European Green Deal policy roadmap and is intended to support the EU’s ambition to reach climate neutrality by 2050. CS3D recognises that ‘the behaviour of companies across all sectors of the economy is the key to success with regard to the EU’s sustainability objectives as EU companies, especially large ones, rely on global value chains.’ It aims to: ‘…ensure that companies active in the internal market contribute to sustainable development and the sustainability transition of economies and societies through the identification, and where necessary, prioritisation, prevention and mitigation, bringing to an end, minimisation and...

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Web page updated on 21/05/2026

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