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The Corporate Sustainability Due Diligence Directive: impact on financial services businesses
The EU’s Corporate Sustainability Due Diligence Directive (CS3D) will be highly consequential for those large EU and non-EU companies that fall within its scope. Despite some misleading commentary to the contrary, the financial sector is in scope of the CS3D as finally agreed by the European legislators in May 2024. In this article, we discuss the extent of these obligations and some uncertainties that remain, especially for asset managers in the private equity and venture capital sector.
31 JUL 2024
