The Unintended Consequences of Mandatory Due Diligence

The EU Corporate Sustainability Due Diligence Directive (CSDDD) seeks improvements in companies’ societal impacts but carries risks of negative impacts, including on the developing countries where some supposed beneficiaries are located. Does the CSDDD recognise and mitigate such risks? The blog identifies provisions in the CSDDD that address the unintended consequences that mandatory human rights and environmental due diligence requirements might have in developing countries.