Building EU due diligence rules that work for all

The Corporate Sustainability Due Diligence Directive (CS3D) introduces obligations for companies with global value chains with an aim to enhance sustainable practices. However, the directive’s complexity raises significant challenges including inconsistent regulatory requirements, administrative burdens and disadvantages for small and medium-sized enterprises. To avoid these issues, the European Commission must prioritise a competitiveness assessment for the simplification and harmonisation of CS3D, fostering a level playing field. Learn why clear guidelines, consistent implementation and adequate transition timelines are essential.