A BDO Legal Guide to the CSDDD - European Council Finally Agrees

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After the Council and the European Parliament reached a provisional agreement on the Corporate Sustainability Due Diligence Directive (CSDDD) in December 2023, the final agreement faced potential setbacks due to amendments. Following a period of uncertainty, the Council voted on 24 May to approve the CSDDD. The final step is its publication in the Official Journal of the European Union, after which the CSDDD will enter into force, and member states will have two years from this date to implement the CSDDD into national law.

To aid in understanding these developments, we are delighted to present our “BDO Legal Guide to the Corporate Sustainability Due Diligence Directive - European Council Finally Agrees”. This publication highlights the key aspects of the approved text, providing valuable insights into the directive's requirements and implications for businesses operating within the EU.