The EU Corporate Sustainability Due Diligence Directive: A New Era for Business Responsibility Authors: Miruna Suciu, Elisa Cristea The European Union's Corporate Sustainability Due Diligence Directive (CS3D) in force since July 2024, represents a landmark shift in how businesses must approach their environmental and social impacts across global value chains. This groundbreaking legislation establishes mandatory human rights and environmental due diligence requirements for companies operating in the EU market. Core Requirements The directive requires large companies to identify, prevent, mitigate, and account for adverse impacts on human rights and the environment throughout their value chains. This includes both their own operations and those of their established business relationships. Companies must: (i) Integrate due diligence into their corporate policies (ii) Identify actual and potential adverse impacts (iii) Take appropriate measures to prevent and mitigate these impacts ...