The CSDDD Is Now Published with a Three-Year Application Calendar

Insights The CSDDD Is Now Published with a Three-Year Application Calendar Stephanie De Giovanni · The CSDDD Is Now Published with a Three-Year Application Calendar Elia El Kouh · July 8, 2024

After much upheaval, the Directive (EU) 2024/1760 of 13 June 2024 on corporate sustainability due diligence (also known as the “CSDDD” or “CS3D”) has finally been published in the EU Official Journal of 5 July 2024.

This Directive is considered as a huge step in the involvement of private actors in the protection and improvement of the EU core values of respect for human rights and the environment. The CSDDD goals are also in line with existing international standards on responsible business conduct recognized by the UN.

As explained in the CSDDD, “this Directive aims to ensure that companies active in the internal market contribute to sustainable development and the sustainability transition of economies and societies through the identification, and where necessary, prioritisation, prevention and mitigation, bringing to an end, minimisation and remediation of actual or potential adverse human rights and environmental impacts connected with companies’ own operations, operations of their subsidiaries and of their business partners in the chains of activities of the companies, and ensuring that those affected by a failure to respect this duty have access to justice and legal remedies(Paragraph 16).

Upcoming Calendar:

Member States have until 26 July 2026 to implement this Directive into their national laws.

The measures will apply to EU and non-EU companies covered by the Directive on different dates depending on their size and number of employees, as summarized below:

This summary is provided for informational purposes only and is not intended to constitute legal advice nor does it create an attorney-client relationship with Rimon, P.C. or its affiliates.

Stephanie De Giovanni is an accomplished international and litigation attorney with over 20 years of experience practicing commercial law and complex commercial litigation. Ms. De Giovanni has a background in international distribution law and spent her early career focused on commercial agency and the setting-up of distribution networks. For the duration of her legal career, she has dealt with termination issues and the disputes arising therefrom. Read more here.

Elia El Kouh is an Associate in Rimon’s Paris office. Ms. El Kouh focuses on international law, commercial law, litigation, and compliance. She has prior experience in law firms in Paris and Morroco advising clients on matters relating to commercial law, criminal business law, economic law, contract law, litigation, and arbitration.  Ms. El Kouh also has experience serving as in-house counsel for the legal department of an automotive manufacturer, where she advised on issues relating to contract law, competition law, distribution, and consumer law. Read more here.