Directive (EU) 2024/1760 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859

Author (Corporate) ,
Series Title
Series Details (L) 2024/1760
Publication Date 05/07/2024
Content Type , , ,

Summary:

Directive (EU) 2024/1760 - adopted by the co-legislators on 13 June 2024 - addressing corporate sustainability due diligence. It introduces amendments to Directive (EU) 2019/1937 and Regulation (EU) 2023/2859. It is also known as the Corporate Sustainability Due Diligence Directive (CSDDD or CS3D). This is a text with EEA relevance.

Further information:

The behaviour of companies across all sectors of the economy is key to succeed in the European Union's transition to a climate-neutral and green economy. This requires implementing comprehensive mitigation processes for adverse human rights and environmental impacts in their value chains, integrating sustainability into corporate governance and management systems, and framing business decisions in terms of human rights, climate and environmental impact, as well as in terms of the company’s resilience in the longer term.

However, EU companies operate in complex surroundings and, especially large ones, rely on global value chains. They may therefore encounter difficulties to identify and mitigate risks in their value chains linked to respect of human rights or environmental impacts. Identifying these adverse impacts in value chains ought to be become easier if more companies exercise due diligence. Some EU companies have started using value chain due diligence as a tool to identify risks in their value chain and build resilience to sudden changes in the value chains, via the existing international voluntary standards on responsible business conduct.

Voluntary action did not result in large scale improvement across sectors. At the same time, emerging legal frameworks on corporate due diligence in some Member States reflected an increasing desire to support companies in performing due diligence, but also raised concerns over potential fragmentation and legal certainty, as well as the level playing field for companies in the EU's Single Market.

This Directive lays down rules on obligations for companies regarding actual and potential human rights adverse impacts and environmental adverse impacts, with respect to their own operations, the operations of their subsidiaries, and the operations carried out by their business partners in the chains of activities of those companies. It also addresses liability for violations of those obligations, and the obligation for companies to adopt and put into effect a transition plan for climate change mitigation.

The draft law was adopted by the European Commission on 23 February 2022, following calls by the European Parliament (March 2021) and the Council of the European Union (December 2020) concerning action on sustainable corporate governance. The proposal also took into account a public consultation and two external studies. It was published alongside a Communication on Decent Work WorldwideThe Council of the European Union adopted its general approach to the proposal on 1 December 2022. The plenary of the European Parliament endorsed a negotiating position on 1 June 2023. An informal agreement between the co-legislators on a compromise text for this file on 14 December. This was formally endorsed by Parliament on 24 April 2024 and by the Council on 24 May. The Act was signed by the co-legislators on 13 June 2024 and published in the Official Journal on 5 July 2024.

Source Link http://data.europa.eu/eli/dir/2024/1760/oj
Related Links
Commentary and Analysis
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News
The New York Times, 23/02/2022: Companies in the E.U. could be held liable for violations along their supply chain. https://www.nytimes.com/2022/02/23/business/economy/eu-supply-chain-violations.html
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EurActiv, 25/02/2022: Comply or disengage, businesses ask after proposal of due diligence law https://www.euractiv.com/section/economy-jobs/news/comply-or-disengage-businesses-ask-after-proposal-of-due-diligence-law/
EurActiv, 01/12/2022: EU ministers exclude finance from due diligence law in victory for France https://www.euractiv.com/section/economy-jobs/news/eu-ministers-exclude-finance-from-due-diligence-law-in-victory-for-france/
EurActiv, 18/04/2023: EU Parliament excludes ‘use’ from due diligence rules before committee vote https://www.euractiv.com/section/economy-jobs/news/eu-parliament-excludes-use-from-due-diligence-rules-before-committee-vote/
EurActiv, 25/04/2023: EU lawmakers adopt due diligence rules position ahead of key plenary vote https://www.euractiv.com/section/economy-jobs/news/eu-lawmakers-adopt-due-diligence-rules-position-ahead-of-key-plenary-vote/
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EurActiv, 14/12/2023: EU Parliament and member states reach deal on corporate due diligence law https://www.euractiv.com/section/economy-jobs/news/eu-parliament-and-member-states-reach-deal-on-corporate-due-diligence-law/
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Official
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European Parliament: Press Release, 24/04/2024: Due diligence: MEPs adopt rules for firms on human rights and environment https://www.europarl.europa.eu/news/en/press-room/20240419IPR20585/
Greens/EFA EP Group: Press Release, 24/04/2024: EU adopts groundbreaking Corporate Sustainability Due Diligence Directive https://www.greens-efa.eu/en/article/press/eu-adopts-groundbreaking-corporate-sustainability-due-diligence-directive
S&D EP Group: Newsroom, 24/04/2024: Due diligence: Europe will finally have new rules on responsible business conduct https://www.socialistsanddemocrats.eu/newsroom/due-diligence-europe-will-finally-have-new-rules-responsible-business-conduct
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