The Corporate Sustainability Due Diligence Directive (CSDDD), Directive (EU) 2024/1760 was published today in the Official Journal of the EU.
The Directive will enter into force on 25 July 2024. Member States will have to transpose the Directive in national law by 26 July 2026. The rules will however gradually apply between July 2027 and July 2029.
It is anticipated that the European Commission will launch a consultation on the CSDDD after the summer, to determine the focus areas on the implementation.
We will monitor and keep you updated of any developments.