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What the Corporate Sustainability Due Diligence Directive means for M&A 

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Buyers, sellers and boards need to factor in consideration of the CSDDD now if the deadline for compliance is to be met by 2026.

The EU Corporate Sustainability Due Diligence Directive (CSDDD) imposes a duty upon companies to identify, prevent, bring to an end, mitigate and account for potential and actual adverse human rights and environmental impacts arising from their business activities, as well as those of their subsidiaries and value chains. 

The

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