Corporate Sustainability Due Diligence: Diane de Saint-Affrique Explains New Green Obligations for Businesses

This landmark directive is set to reshape the European economic landscape. Targeting companies with over 1,000 employees and a global turnover exceeding €450 million, CS3D represents a paradigm shift in corporate social responsibility. Businesses must now embed due diligence into their strategies, identify risks, prevent potential negative impacts, and implement corrective measures.

Implementation Expected by 2027

A cornerstone of this directive, expected to be implemented by 2027, is the requirement to develop a climate transition plan. "The CS3D marks a pivotal step in holding businesses accountable for global sustainability challenges. It demands profound strategic transformation to prevent negative impacts and align operations with international climate goals," explains Diane de Saint-Affrique.

In practical terms, companies will need to establish robust processes to evaluate their value chains and identify risks associated with human rights and environmental concerns. EU Member States must transpose the directive into their national laws by 2026, with initial applications for the largest organisations anticipated as early as 2027.

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