Summary
The Proposal for a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence aims to introduce a legal framework for mandatory corporate sustainability due diligence in the European Union. The proposed directive would require companies to identify and prevent adverse impacts on human rights, the environment, and governance through their own operations and supply chains. It also aims to establish obligations for companies to monitor, report, and mitigate these impacts, with a focus on high-risk sectors and activities. The proposed directive also seeks to amend Directive (EU) 2019/1937 to ensure that whistleblowers are protected when reporting breaches of the directive's provisions. The objective of the proposal is to promote sustainable business practices and ensure that companies operating in the EU respect human rights and contribute to the achievement of the EU's environmental and social objectives.