All you need to know about the EU Corporate Sustainability Due Diligence Directive (CS3D)

novembre 30, 2023



The American Chamber of Commerce in France (AmCham France), in collaboration with Ascend, is very pleased to present its Policy Flash on the Corporate Sustainability Due Diligence Directive (CS3D).

Expected to be adopted by March 2024, the CS3D sets due diligence obligations on companies to ensure that their strategies & business models are in line with a sustainable economy, including safeguarding human rights & upholding high environmental values across their operations and value chains.

CS3D provisions are likely to be applicable from 2027 for large companies, with uncertainties as to how domestic transposition will occur given the diverse legal and regulatory landscapes across the EU Member States.

This Policy Flash intends to provide AmCham Members with a clear guide on the CS3D, including on its objectives, its timeline and the entities that fall within its scope.

AmCham France represents more than 200 leading French and American companies and organizations as well as numerous academic and economic partners committed to the transatlantic relationship. Independent of any government and convinced that business has a crucial role to play in bringing new ideas to the public debate, it is a force for proposals to meet the major societal, economic, and environmental challenges of our time.

Read our Policy Flash (in English)









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