The EU’s Corporate Sustainability Due Diligence Directive (CSDDD) was once billed as the most ambitious corporate accountability law in the world. It creates a direct obligation on corporations to conduct sustainability and human rights due diligence. Then came the Omnibus. The scope has narrowed and the timeline has shifted, but the directive has not gone away, and it still reaches large non-EU companies with significant business in the EU. What does the CSDDD now require, which U.S. companies remain in scope, and what cannot be negotiated away? Looking ahead, how might further changes to EU…
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