Corporate Sustainability Due Diligence Directive
On 5 July 2024, the Corporate Sustainability Due Diligence Directive (the “Directive”) [1] was published in the Official Journal of the European Union. The Directive entered into force on 25 July 2024 and must be transposed by Member States into national law by 26 July 2026. For more detailed information on the key aspects of the Directive, we invite you to read the recent Legal News Flash published by the Luxembourg Chamber of Commerce on this topic, available here.
With the goal to assist in-scope companies, as well as SMEs that may be impacted as direct or indirect business partners in the chain(s) of activities of larger companies in scope, the Directive provides for a series of accompanying measures, and the creation of a single helpdesk on corporate sustainability due diligence (the “EU Single Helpdesk”) [2]. It is important to emphasize once again that, although SMEs and other entities do not directly fall under the personal scope of the Directive and therefore are not bound by its obligations or subject to public or private enforcement thereunder, they may still be asked to gather and share information on actual or potential adverse impacts and to address them in accordance with the obligations of the in-scope companies, potentially resulting in significant effects from the Directive's implementation.
The EU Single Helpdesk shall allow companies to seek information, guidance and support for the purpose of fulfilling their obligations under the Directive. Relevant national authorities in each Member State shall collaborate with the EU Single Helpdesk in order to assist in tailoring the information and guidance to national contexts and its dissemination. In particular, the EU Single Helpdesk should be able to collaborate with and request information from relevant national authorities in each Member State, including national helpdesks where they exist. The EU Single Helpdesk and relevant national authorities should also liaise with each other to ensure cross-border cooperation.
Finally, the websites, portals, or platforms that Member States shall set up and operate individually or jointly shall give access to amongst others the dedicated EU Single Helpdesk [3].
In sum, the EU Single Helpdesk shall serve as a one-stop-shop providing information and guidance, including on accompanying measures, both for in-scope companies as well as for impacted SMEs, that may provide companies and stakeholders with individualized advice and which foresees upgrading of the existing Due Diligence Ready! portal and training.
To gather your opinions on support systems aimed at addressing human rights and environmental issues, you are invited to fill in the survey by clicking HERE. This will assist the European Commission in creating an EU Single Helpdesk that addresses companies’ needs.
Once you have completed and submitted the questionnaire via the link above, we would greatly appreciate it if you could kindly send us a copy of your responses by email: evgenia.kyriakaki@cc.lu or eu@cc.lu.
Service Legal Affairs / Legal & Tax, European Affairs
[1] Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 (OJ L, 2024/1760, 5.7.2024, ELI: http://data.europa.eu/eli/dir/2024/1760/oj).
[2] Cf. Article 21 of the Directive.
[3] Cf. Article 20 of the Directive.