Economy Ministry initiates public consultation on preliminary bill transposing EU corporate sustainability due diligence directive (CS3D)

On March 19, 2026, the Ministry of Economy, Trade and Business published a public consultation on the Draft Bill to implement into Spanish law Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence (CS3D).

See the public consultation document here.

Legislative context

Directive (EU) 2024/1760 was adopted on June 13, 2024 to establish a harmonized EU human rights and environmental due diligence framework. This directive was recently amended by Directive (EU) 2026/470 of 24 February 2026 (see our analysis of each in earlier alerts available here and here), which as part of the simplification package known as Omnibus I has introduced substantial charges to its scope of application and its requirements.

Aims of the law

The preliminary bill will implement human rights and environmental due diligence obligations and require in-scope companies to carry out a due diligence process aimed at eliminating or minimizing current or potential adverse impacts related to human rights or the environment. That process will have to address impacts occurring or which might occur in the company’s own operations, those of their subsidiaries and of their business partners which are related to their chains of activities.

It will also establish one or more independent supervisory authorities having the power to impose penalties and enforce civil liability on companies in this respect.

To participate in the consultation

Submissions must be sent to email address: [email protected] before April 7, 2026.