Following a series of failed votes, the European Council has now approved the Corporate Sustainability Due Diligence Act (“CSDDD”).
The approved CSDDD will not apply to as many companies as intended in previous drafts following a decision to change thresholds for inclusion: annual revenue of companies required to comply is raised to those exceeding €450M and the limit for the number of employees raised to 1,000 from 500 of previous versions. Impacted companies will be required to est...
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