Introduction to Sustainable Due Diligence - Marcel Jacobs

Presentation: https://www.taniaellis.com/wp-content/uploads/2025/08/due-diligence-handout_marcel-jacobs.pdf

Note: Update on the EU CSDDD (Corporate Sustainability Due Diligence Directive)
The European Commission’s Omnibus proposal (Feb 2025) introduces significant adjustments to the upcoming CSDDD legislation. These changes aim to reduce administrative burdens while maintaining the directive’s core intent: ensuring companies take responsibility for human rights and environmental impacts in their value chains.

☐ Key Changes to Highlight:
Delayed implementation: Now set for 2027–2028, giving companies more time to adapt.
Focus on direct (Tier 1) partners: Broader supply chain due diligence is now only required if credible risks are identified.
Reduced compliance frequency: Due diligence assessments are now required every 5 years, not annually.
No forced contract termination: The requirement to cut ties with non-compliant partners has been removed.
Scaled-back stakeholder engagement and civil liability provisions have also been narrowed or removed.
These updates significantly affect how companies — especially large EU and non-EU firms — will approach compliance.

☐ Read more:
EU Commission overview: CSDDD Explained: https://commission.europa.eu/business-economy-euro/doing-business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due-diligence_en

EU Commission: proposed CSDDD amendments: https://commission.europa.eu/document/download/1d14a487-f042-476f-997f-adf7c3e14950_en?filename=CSDDD+Omnibus+proposal.pdf

Omnibus explained: Key changes to CSDDD proposed by the European Commission: https://accountancyeurope.eu/wp-content/uploads/2025/03/250226-Omnibus-CS3D-provisions-Accountancy-Europe.pdf?v1=

Legal summary: Charles Russell Speechlys – Omnibus Reset: https://www.charlesrussellspeechlys.com/en/insights/expert-insights/corporate/2025/the-eu-omnibus-resetting-the-rules-on-sustainability-due-diligence/

Practitioner view: PracticalESG – Summary of Omnibus Changes: https://practicalesg.com/2025/03/an-overview-of-the-eu-omnibus-drastic-proposed-changes-csddd/