EU Corporate Sustainability Due Diligence Directive (CS3D) 2024/1760

EU brands faced zero liability for human rights abuses in their supply chains.

Key Obligations

Human rights and environmental due diligence; remediation; transition plan; civil liability

Penalty Ranges

Fines up to 5% of global turnover

Mandatory Deadline: 2027-07-26

Affected HS Codes: All chapters

Issuing Authority: European Commission