EC consults on guidelines to support implementation of CS3D

The European Commission (EC) has launched a consultation on the development of guidelines to support the effective implementation of the Corporate Sustainability Due Diligence Directive (EU) 2024/1760 (CS3D). The EC will issue guidelines that provide practical orientation to companies on how to fulfil their due diligence obligations, to Member State authorities on how to implement and enforce CS3D, and to stakeholders on how to pursue their rights. The guidelines will also be relevant for companies and other stakeholders in non-EU countries that are linked to the supply chains of companies with obligations under CS3D. The deadline for comments is 24 July.

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