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Trade - Energy & Climate - Corporate Sustainability Due Diligence Directive (EU)

The EU's Corporate Sustainability Due Diligence Directive introduces obligations on large companies operating in the bloc in a bid to curb the impact of their activities and their suppliers' activities on the environment and on human rights. It affects companies with more than 1,000 employees and a net worldwide turnover exceeding 450 million euros. This means almost 6,000 companies based in the EU and 900 based outside. The law was published on July 5, 2024, but will start to take effect as of 2027.

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