##  [The Corporate Sustainability Due Diligence Directive, a step closer to final approval](/en_GB/new/corporate-sustainability-due-diligence-directive-step-closer-final-approval) 

# The Corporate Sustainability Due Diligence Directive, a step closer to final approval





European Union - 12 / 14 / 2023

















- <a aria-label="Link" class="fs-5" data-content="Copied link" data-placement="top" data-toggle="popover" data-trigger="focus" data-url="https://www.garrigues.com/en_GB/new/corporate-sustainability-due-diligence-directive-step-closer-final-approval" id="get-app-artwork" role="button" tabindex="0"></a>
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/corporate-sustainability-due-diligence-directive-step-closer-final-approval)
- [](<https://twitter.com/intent/tweet?text=The Corporate Sustainability Due Diligence Directive, a step closer to final approval&url=https://www.garrigues.com/en_GB/new/corporate-sustainability-due-diligence-directive-step-closer-final-approval>)
- [](<https://www.facebook.com/sharer.php?u=https://www.garrigues.com/en_GB/new/corporate-sustainability-due-diligence-directive-step-closer-final-approval&t=The Corporate Sustainability Due Diligence Directive, a step closer to final approval>)

 







   Previous    Next  







 ![](/sites/default/files/noticias/img/el-futuro-ecologico-de-la-contratacion-publica_0.jpg)













**The Council and the European Parliament have reached a provisional agreement on the future directive on corporate sustainability due diligence.**





After a long process which started with the European Parliament [resolution of 10 March 2021](https://www.europarl.europa.eu/doceo/document/TA-9-2021-0073_EN.html) with recommendations to the Commission on corporate due diligence and corporate accountability, and the [proposal](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52022PC0071) for a directive issued by the European Commission on February 22, 2022, the [European Parliament](https://www.europarl.europa.eu/news/en/press-room/20231205IPR15689/corporate-due-diligence-rules-agreed-to-safeguard-human-rights-and-environment) and the [Council](https://www.consilium.europa.eu/es/press/press-releases/2023/12/14/corporate-sustainability-due-diligence-council-and-parliament-strike-deal-to-protect-environment-and-human-rights/) announced, in two separate press releases, the provisional deal struck on December 14 in relation to the future directive on corporate sustainability due diligence.

Their press releases describe the main elements that remained to be determined and on which they have finally reached an agreement (scope of the directive, temporary exclusion of the financial sector, various elements on the civil liability of companies, consequences of breach of the obligations imposed on companies, clarification of the annexes describing the specific human rights and environmental impacts, among others, that it covers). We discussed these and other elements on December 4 in our [Garrigues Sustainable Dialog](https://www.garrigues.com/es_ES/noticia/propuesta-directiva-diligencia-debida-materia-sostenibilidad-todo-reto-empresas-deberan) on this same subject.

The political agreement now has to be formally adopted by the European Parliament and the Council. The directive will come into force when it is published in the Official Journal of the European Union.









[Sustainability](/en_GB/tags/sustainability), [European Union](/en_GB/tags/european-union)







 

 



 

 

### Contact

 

 ![Foto del socio](/sites/default/files/styles/medium/public/team/photo/rosa_zarza_jimeno_en_20260421.jpg?itok=0QlHE48p)

[Rosa Zarza](/en_GB/team/rosa-zarza-jimeno)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:rosa.zarza@garrigues.com >)

- +34 91 514 52 00
    
    [Madrid](https://www.garrigues.com/en_GB/office/madrid)
 










 

[Find more professionals](../team)

 

 



 

### Related services 

 

- [Sustainability ](/en_GB/services/sustainability)
 


 

 



 

 

- 
 


 

 



 

## Find a publication

   

- [Administrative and Constitutional Law](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1443)
- [Corporate and M&amp;A](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1430)
- [Startups &amp; Open innovation](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/13463?f%5B0%5D=service%3A1428)

 Facet Services detail

 



- [Publications](/en_GB/markdownify/node/13463?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/13463?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/13463?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/13463?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/13463?f%5B0%5D=publication_type%3A105)

 Facet Publication type detail

 



  Min  

 Max  

 







 

## News search engine