New Wine in Old Bottles

The CSDDD requires companies to carry out due diligence on actual and potential human rights and environmental adverse impacts. This means companies have to identify harmful impacts in their value chains and take appropriate measures to prevent, mitigate, or bring them to an end. In this two-part blog post, we will look at which environmental impacts are covered by the CSDDD and how they are addressed. Our intention is to provide a starting point for the debate by summarising the outcome of the legislative process, explaining how we got there, and offering some thoughts on where we might go next.