This Quick view series provides information and guidance on Directive (EU) 2024/1760 – the Corporate Sustainability Due Diligence Directive (CSDDD). This second Quick view in the series provides information about the timeline within which companies are required to comply with CSDDD, and how to determine whether a company is in scope for the CSDDD. It also highlights areas where the CSDDD is likely to change as a result of the EU Omnibus proposal.
