Corporate Sustainability Due Diligence Directive in trilogue negotiations

As trilogues negotiations on the proposal for a European Directive on Corporate Sustainability Due Diligence (CSDDD) gather pace, this briefing explains why full inclusion of the financial sector is essential to ensure that the CSDDD is effective in human rights and environmental terms, and that it aligns with and does not undermine existing international standards on human rights and environmental due diligence. This briefing then provides key recommendations on how the financial sector can be included in the Directive in the ongoing trilogue negotiations.