The trialogue between the three central EU institutions – the Commission, the Council of Ministers and the Parliament – around the proposed supply chain directive is at a heated stage. The so-called Corporate Sustainability Due Diligence Directive (CS3D) aims to require, among other things, that EU companies with more than 500 employees and a turnover of more than 150 million euros subject their long-term suppliers to regular checks of due diligence – annually to prove. For example, companies from third countries with sales on the EU market exceeding €40 million would also be affected, 50 percent of which are generated in a high-risk sector that has not yet been defined more precisely (such as textiles, agriculture, raw materials).
