
After two years of negotiations, the EU Corporate Sustainability Due Diligence Directive (CSDDD) officially came into force on July 25, 2024. From July 2027, it will require large companies to respect human rights and the en vironment throughout their supply chains and to draw up and implement climate plans in line with the Paris Cli mate Agreement. Although the directive has some gaps, for example with regard to the financial sector, it is an important milestone on the road to [...]