After a difficult and lengthy process, the EU Council formally adopted the Corporate Sustainability Due Diligence Directive (CSDDD) on 24 May 2024. This completes the legislative process.

Once it is signed by the President of the European Parliament and the President of the Council, the CSDDD will be published in the Official Journal. It will enter into force on the 20th day following publication. Member states will then have two years to implement the necessary regulations and administrative procedures.

See our articles from 25 March 2024, 29 February 2024, and 19 December 2023 for more information on the CSDDD.

Flowchart – effective dates

We have created a timeline flowchart to help you determine if, and when, your organisation will be in scope. Have a look here.

If you have any questions about the CSDDD, please do not hesitate to contact our ESG experts or your usual contact person at De Brauw.