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CS3D Explainer Series: What Does it Mean for Businesses?

As part of the European Union's Green Deal, one of the areas of EU law that has developed most rapidly and profoundly is that relating to corporate sustainability governance. Most recently, the Corporate Sustainability Due Diligence Directive (CS3D) has been approved by both the European Parliament and Council of the European Union, and has thus been officially adopted.

Given the critical importance of this new law and the business impact it is bound to have for many multinational companies active in the EU, we've developed the CS3D Explainer Series to explain the most important aspects of CS3D compliance and provide practical insights to support businesses as they adapt to this new challenge.

CS3D Primer

CS3D primer thumbnail on laptop

CS3D Primer

Make sure you understand the key aspects of this upcoming new law before diving into specific topics.

CS3D Deep Dives

Keen to get an understanding of how CS3D could affect your business? Our articles take an in-depth look at the various elements of the directive.

Further articles on topics of interest on CS3D will be posted on this webpage as new issues and practical questions develop.
Insight | Legal Update
A deep dive on reporting
Focus on the reporting obligations under the CS3D, explaining what those duties entail and any exemptions that may apply.
Insight | Legal Update
A deep dive on penalties and civil liability
Overview of the consequences of non-compliance with the CS3D, explaining the risks that regulatory enforcement via penalties can pose.
Insight | Legal Update
A deep dive on climate change-related obligations
A rundown of the climate-related obligations enshrined in the CS3D.
Insight | Legal Update
A deep dive on scope
Focusing on which companies will be covered in practice and how corporate groups will be impacted.
Insight | Legal Update
A deep dive on due diligence obligations
A closer look at what is actually required in terms of due diligence of your own organization and value chain.

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