ETUC Transposition Guide - Corporate Sustainability Due Diligence Directive
On 24 May 2024, the European Council has officially adopted the Corporate Sustainability Due Diligence Directive (hereafter CS3D).
The ETUC welcomed the CS3D as its the world first set of legally binding and cross-sectoral rules to hold EU and third country companies and their subsidiaries accountable for the violations of human rights.
In this respect, the ETUC has just published a Transposition Guide of the CS3D.
This ETUC transposition guidance intends to help national and European trade unions in this transposition process at Member State and European level in order to make the CS3D even more a game changer and more effective. It focuses on the involvement of trade unions and workers representatives, as stakeholders, throughout the due diligence process as defined in the CS3D. It also looks at how national and/or European trade unions can and should engage in accompanying processes at EU and national level in (or following) consultation with the European Commission, Member States and/or other relevant institutions/ bodies/networks to develop accompanying delegated acts, measures, guidelines and support tools to ensure a better and more effective implementation and application of the CS3D.
The Guide is available in EN and can be downloaded on this page (section documents).