April, in fact, is the last month that the Parliament has available to convene in plenary and approve important measures such as the CSDDD before the European elections on June 6-9, when Union citizens will be called to the polls to decide who will be part of the next legislature.

On the occasion of the vote, let's take stock of this fundamental directive for the transition of EU businesses.

What does the CSDDD directive provide?

Proposed by the European Commission in February 2022, the CSDDD directive, which will enter into force in 2027, aims to introduce mandatory legislation on corporate due diligence