Corporate Sustainability Due Diligence: Ensuring Efficiency and Legal Certainty

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Corporate Sustainability Due Diligence: Ensuring Efficiency and Legal Certainty

November 26 @ 14:00 - 16:00

This is an invitation-only, online event. For more information contact: msangiovanni@ercst.org.

On 26 February 2026, the Omnibus I Directive (EU) 2026/470 amended the Corporate Sustainability Due Diligence Directive (CSDDD), narrowing its scope and removing the harmonised EU civil liability regime. In-scope companies must still identify, prevent, mitigate, and remediate adverse human rights and environmental impacts in their value chains.

Attention has now shifted to implementation: Member States must transpose the Directive by 26 July 2028, while Commission guidelines are due by July 2027. With civil liability left to national law, companies face divergent rules, uncertainty over the applicable law, and conflicts with third-country requirements. Proposals to manage these risks include calls for voluntary prioritisation of chains of activities with an EU nexus and protection from liability for companies following a reasonable, documented, good-faith process. Others would focus on activities with a genuine EU link, defer to effective national law, and tie remediation to due diligence failures.

ERCST will open the roundtable with an analysis of the main liability risks and priorities, followed by reactions from invited panelists, to solicit views on these proposals and facilitate a discussion among decision makers and stakeholders with a variety of backgrounds.

Draft Agenda

Details

  • Date: November 26
  • Time:
    14:00 - 16:00

Venue

  • online