Final text and links, CSDDD - Directive (EU) 2024/1760

July 5, 2024 - The Corporate Sustainability Due Diligence Directive (CSDDD) as published in the Official Journal of the European Union - Directive (EU) 2024/1760

CSDDD Final Text

24 April 2024, European Parliament legislative resolution on the proposal for a directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence

Council negotiating mandate, 30 November 2022

Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on Corporate Sustainability Due Diligence and amending Directive (EU) 2019/1937, 24 February 2022

Corporate sustainability, Council

EU, Founding agreements

The European Union is based on the rule of law. This means that every action taken by the EU is founded on treaties that have been approved voluntarily and democratically by all EU member countries. For example, if a policy area is not cited in a treaty, the Commission cannot propose a law in that area.

A treaty is a binding agreement between EU member countries. It sets out EU objectives, rules for EU institutions, how decisions are made and the relationship between the EU and its member countries.

Treaties are amended to make the EU more efficient and transparent, to prepare for new member countries and to introduce new areas of cooperation – such as the single currency.

Under the treaties, EU institutions can adopt legislation, which the member countries then implement. The complete texts of treaties, legislation, case law and legislative proposals can be viewed using the EUR-Lex database of EU law.

The European Council

In the Council of the EU, informally also known as the Council, government ministers from each EU country meet to discuss, amend and adopt laws, and coordinate policies. The ministers have the authority to commit their governments to the actions agreed on in the meetings.

The Council of the European Union:

- negotiates and adopts EU laws, together with the European Parliament, based on proposals from the European Commission

- coordinates EU countries' policies

- develops the EU's foreign & security policy, based on European Council guidelines

- concludes agreements between the EU and other countries or international organisations

- adopts the annual EU budget - jointly with the European Parliament

The European Commission

The Commission is steered by a group of 27 Commissioners, known as 'the college'. Together they take decisions on the Commission's political and strategic direction.

A new college of Commissioners is appointed every 5 years.

The Commission is organised into policy departments, known as Directorates-General (DGs), which are responsible for different policy areas. DGs develop, implement and manage EU policy, law, and funding programmes. In addition, service departments deal with particular administrative issues. Executive agencies manage programmes set up by the Commission.

The European Parliament

The European Parliament is an important forum for political debate and decision-making at the EU level. The Members of the European Parliament are directly elected by voters in all Member States to represent people’s interests with regard to EU law-making and to make sure other EU institutions are working democratically.

The Parliament acts as a co-legislator, sharing with the Council the power to adopt and amend legislative proposals and to decide on the EU budget. It also supervises the work of the Commission and other EU bodies and cooperates with national parliaments of EU countries to get their input. See how it all works here.

The Court of Justice of the European Union (CJEU)

Since the establishment of the Court of Justice of the European Union in 1952, its mission has been to ensure that "the law is observed" "in the interpretation and application" of the Treaties.

As part of that mission, the Court of Justice of the European Union:

- reviews the legality of the acts of the institutions of the European Union,

- ensures that the Member States comply with obligations under the Treaties, and

- interprets European Union law at the request of the national courts and tribunals.

The Court thus constitutes the judicial authority of the European Union and, in cooperation with the courts and tribunals of the Member States, it ensures the uniform application and interpretation of EU law.

The Court of Justice of the European Union, which has its seat in Luxembourg, consists of two courts: the Court of Justice and the General Court (created in 1988). The Civil Service Tribunal, established in 2004, ceased to operate on 1 September 2016 after its jurisdiction was transferred to the General Court in the context of the reform of the European Union’s judicial structure.

As each Member State has its own language and specific legal system, the Court of Justice of the European Union is a multilingual institution. Its language arrangements have no equivalent in any other court in the world, since each of the official languages of the European Union can be the language of a case. The Court is required to observe the principle of multilingualism in full, because of the need to communicate with the parties in the language of the proceedings and to ensure that its case-law is disseminated throughout the Member States.

The European Court of Auditors

“The Court of Auditors shall carry out the Union’s audit” (TFEU, Article 285).

The TFEU confers upon the European Court of Auditors the main task of carrying out the Union’s audit with the dual aim of improving financial management and reporting to the citizens of Europe on the use made of public funds by the authorities responsible for their management.

The European Ombudsman

Treaty on the Functioning of the EU, Article 228: "A European Ombudsman, elected by the European Parliament, shall be empowered to receive complaints from any citizen of the Union or any natural or legal person residing or having its registered office in a Member State concerning instances of maladministration in the activities of the Union institutions, bodies, offices or agencies, with the exception of the Court of Justice of the European Union acting in its judicial role. He or she shall examine such complaints and report on them. In accordance with his duties, the Ombudsman shall conduct inquiries for which he finds grounds, either on his own initiative or on the basis of complaints submitted to him direct or through a Member of the European Parliament, except where the alleged facts are or have been the subject of legal proceedings. Where the Ombudsman establishes an instance of maladministration, he shall refer the matter to the institution, body, office or agency concerned, which shall have a period of three months in which to inform him of its views. The Ombudsman shall then forward a report to the European Parliament and the institution, body, office or agency concerned. The person lodging the complaint shall be informed of the outcome of such inquiries."

The European Central Bank (ECB)

The European Central Bank works to keep prices stable in the euro area. They contribute to the safety and soundness of the European banking system.

The ECB is the central bank of the 19 European Union countries which use the euro.

The first step towards creating the ECB was the decision, taken in 1988, to build an Economic and Monetary Union: free capital movements within Europe, a common monetary authority, and a single monetary policy across the euro area countries.

The European External Action Service (EEAS)

The European External Action Service (EEAS) is the European Union’s diplomatic service. Since 2011, the EEAS carries out the EU’s Common Foreign and Security Policy to promote peace, prosperity, security, and the interests of Europeans across the globe.

The EU maintains diplomatic relations with nearly all countries in the world and undertakes a range of actions with strategic partners, key international players, and emerging and developing powers.

In an increasingly interconnected world, Europe’s security starts abroad. European citizens expect and deserve to live in a safe and stable environment. In the face of increased global instability, the EU takes more responsibility for its own security and increase its capacity to act autonomously.

The Delegation of the European Union in the United States of America

The European Union is represented in the United States by the Washington, D.C, Delegation, which works in close coordination with the nearby embassies of the EU Member States.

The Delegation promotes EU policies in the United States, which includes presenting and explaining EU actions to the U.S. Administration and Congress. By engaging with political actors, the media, academia, business, and civil society, we raise awareness of EU issues and concerns and promote the importance of the EU-U.S relationship among the American public.

The Delegation reports on the political, social, and economic situations in the United States to the headquarters in Brussels. Since 1964, the EU has also maintained an office in New York, serving as the EU’s Mission to the United Nations.

Our websites

a. Sectors and Industries.

1. Cyber Risk GmbH

2. Social Engineering Training

3. Healthcare Cybersecurity

4. Airline Cybersecurity

5. Railway Cybersecurity

6. Maritime Cybersecurity

7. Oil Cybersecurity

8. Electricity Cybersecurity

9. Gas Cybersecurity

10. Hydrogen Cybersecurity

11. Transport Cybersecurity

12. Transport Cybersecurity Toolkit

13. Hotel Cybersecurity

14. Sanctions Risk

15. Travel Security

b. Understanding Cybersecurity.

1. What is Disinformation?

2. What is Steganography?

3. What is Cyberbiosecurity?

4. What is Synthetic Identity Fraud?

5. What is a Romance Scam?

6. What is Cyber Espionage?

7. What is Sexspionage?

8. What is the RESTRICT Act?

c. Understanding Cybersecurity in the European Union.

1. The NIS 2 Directive

2. The Digital Operational Resilience Act (DORA)

3. The Critical Entities Resilience Directive (CER)

4. The European Data Act

5. The European Data Governance Act (DGA)

6. The European Cyber Resilience Act (CRA)

7. The Digital Services Act (DSA)

8. The Digital Markets Act (DMA)

9. The European Chips Act

10. The Artificial Intelligence Act

11. The Artificial Intelligence Liability Directive

12. The Framework for Artificial Intelligence Cybersecurity Practices (FAICP)

13. The EU Cyber Solidarity Act

14. The Digital Networks Act (DNA)

15. The European ePrivacy Regulation

16. The European Digital Identity Regulation

17. The European Media Freedom Act (EMFA)

18. The Corporate Sustainability Due Diligence Directive (CSDDD)

19. The European Health Data Space (EHDS)

20. The European Financial Data Space (EFDS)

21. The Financial Data Access (FiDA) Regulation

22. The Payment Services Directive 3 (PSD3), Payment Services Regulation (PSR)

23. The European Cyber Defence Policy

24. The Strategic Compass of the European Union

25. The EU Cyber Diplomacy Toolbox