The EU Corporate Sustainability Due Diligence Directive (CSDDD) entered into force in Summer 2024. Scope and timing of its implementation have been recently subject to a overhauling proposal by the European Commission (the so-called Omnibus-package), which casts ahead a shadow of uncertainty throughout the ESG supply chain due diligence efforts.
Nevertheless, ESG due diligence obligations are still very much on their way and in place in some EU jurisdictions. Multinational companies are therefore already required to set up harmonized due diligence policies and compliance measures for the purposes of managing and mitigating adverse impacts of their activities on human rights and environmental matters.
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