Synopse: EU Supply Chain Due Diligence

Synoptic comparison of (i) the Commission's proposal (February 2022), (ii) the proposal of the Council of the European Union (November 2022) and (iii) the proposal of the EU Parliament (June 2023) for an EU Supply Chain Due Diligence Directive with (iv) the German Supply Chain Act (Lieferkettensorgfaltspflichten Gesetz, LkSG)

In November 2022 the Council of the European Union - based on the Commission's proposal of 23 February 2022 - presented its proposal for the Directive on Corporate Sustainability Due Diligence and amending Directive (EU) 2019/1937 (CSDDD or CS3D - partly also, although technically incorrect: EU Supply Chain Act). The EU Parliament's Committee on Legal Affairs (JURI) has now voted on 25 April 2023 - after a draft report was already published in November 2022 - on an extensive catalogue of proposed amendments and presented its final report for an EU Parliament proposal. The EU Parliament discussed this report in plenary on 31 May 2023 and finalised its proposal on 1 June 2023. Now follow the so-called trilogue negotiations between the Commission, the Council and the Parliament. These are currently scheduled to begin in Summer 2023.

This synoptic comparison compares the main contents of the proposals for the CSDDD and the LkSG, which has already been in force since 1 January 2023, and thus enables an assessment of the development trend of the issue of EU supply chain due diligence obligations:

Download synoptical comparison

See German version