The Directive (EU) 2024/1760 of 13 June 2024 on corporate sustainability due diligence will require large companies to :

• Integrate due diligence into policies and decision-making;
• Identify, prevent, mitigate, and minimise actual or potential adverse human rights and environmental impacts;
• Establish and maintain a complaints procedure;
• Monitor the effectiveness of the due diligence policy and measures;

Companies will also have to adopt a plan to ensure that their business model is consistent with efforts to limit global warming to 1.5°C. In the event of non-compliance, a civil liability regime and penalties will apply.