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CS3D signals major development in global ESG policy

extile factory in Savar, in the suburbs of Dhaka where work about six thousands employees.
Photo: Frédéric Soltan /Corbis via Getty Images

EU Sustainability Due Diligence regulation exports EU ESG standards as it moves to green transition

The EU Corporate Sustainability Due Diligence Directive (CS3D) adopted in June 2024 is a major step in the development of global ESG policy. It is the first major piece of legislation that places requirements on companies moving to the transition phase of the Green Deal.

The CS3D requires in-scope companies