The Corporate Sustainability Due Diligence Directive: An Uncertain Future

Written by Didier Martin

Published in “La Semaine Juridique Edition Générale”

Since the launch of the Green Deal in 2019, the European Union has adopted several major pieces of legislation relating to sustainability: the Taxonomy Regulation, the CSRD on sustainability reporting, and then in 2024 the CS3D establishing a European “due diligence duty” regarding corporate sustainability, inspired in particular by French and German law. France was indeed one of the first Member States to transpose the CSRD. However, European decision-making bodies are considering drastically reducing the obligations imposed by these texts, while several foreign States, in particular the United States, have declared their opposition to such texts being applicable to their companies. Read more