Edited by Martijn Scheltema, Erasmus University Rotterdam, the Netherlands and Claire Bright, NOVA School of Law, Lisbon, Portugal

• ContentsExtended contents vList of contributors vForeword by Heidi Hautala xxxiPreface xxxvIntroduction: commentary on Corporate Sustainability Due Diligence Directive 1Robert McCorquodalePART I  ARTICLE BY ARTICLE COMMENTARY1 Article 1: Subject matter 6Andrea Shemberg and Carolyn Vaziri2 Article 2: Scope 21Nicolas Bueno and Virginie Rouas3 Article 3: Definitions 34Virginie Rouas and Ben Vanpeperstraete4 Article 4: Level of harmonisation 49Markus Krajewski5 Article 5: Due diligence 61Olga Martin-Ortega and Fatimazahra Dehbi6 Article 6: Due diligence support at a group level 73Ben Vanpeperstraete7 Article 7: Integrating due diligence into company policies and risk management systems 83Beata Faracik8 Article 8: Identifying and assessing actual and potential adverse impacts 104Salah Husseini9 Article 9: Prioritisation of identified actual and potential impacts 116Julia Otten10 Articles 10 and 11: Preventing potential adverse impacts and bringing actual adverse impacts to anend 127Rachel Chambers, Sarah Dadush and Lise Smit11 Article 12: Remediation of actual adverse impacts 147Joseph Wilde-Ramsing12 Article 13: Meaningful engagement with stakeholders 163Céline da Graça Pires and Daniel Schönfelder13 Article 14: Notification mechanism and complaints procedure 185Anna Triponel and Ana María Uribe14 Article 15: Monitoring 202Jernej Letnar Černič15 Article 16: Communicating 216Markus Krajewski and Tina Brosi16 Article 17: Accessibility of information on the European single access point 227Martijn Scheltema17 Article 18: Model contractual clauses 231Claire Bright and Martijn Scheltema18 Article 19: Guidelines 242Tomislav Ivančić19 Article 20: Accompanying measures 253Gabrielle Holly20 Article 21: Single helpdesk 272Michaela Streibelt21 Article 22: Combating climate change 281Chiara Macchi22 Article 23: Authorised representative 290Angelica Bonfanti23 Article 24: Supervisory authorities 302Michaela Streibelt24 Article 25: Powers of supervisory authorities 316Martijn Scheltema25 Article 26: Substantiated concerns 332Karin Buhmann26 Article 27: Penalties 345Markus Krajewski and Tina Brosi27 Article 28: European network of supervisory authorities 356Martijn Scheltema28 Article 29: Civil liability 368Cees van Damand Liesbeth Enneking29 Article 30: Reporting of breaches and protection of reporting persons 386Christopher Patz30 Article 31: Public support, public procurement and public concessions 399Olga Martin-Ortega31 Article 32: Amendment to Directive (EU) 2019/1937 414Markus Krajewski32 Article 33: Amendment to Regulation (EU) 2023/2859 416Markus Krajewski33 Article 34: Exercise of the delegation 418Markus Krajewski and Tina Brosi34 Article 35: Committee procedure 425Markus Krajewski and Tina Brosi35 Article 36: Review and reporting 428Markus Krajewski36 Article 37: Transposition 431Martijn ScheltemaPART II  ANNEXES TO THE CORPORATE SUSTAINABILITY DUE DILIGENCE DIRECTIVE1 The normative human rights scope of the Corporate Sustainability Due Diligence Directive (CSDDD) 434Nele Meyer and Ben Vanpeperstraete2 The environmental material scope defined in Parts I and II of the Annex 443Amandine Van Den Berghe, Julia Otten Virginie Rouas 1PART III  TRANSVERSAL CONTRIBUTIONS37 The Alignment of the CSDDD with the UN Guiding Principles on Business and Human Rights 458Rachel Davis38 Children’s rights in the EU Corporate Sustainability Due Diligence Directive: the door is open 481Maria Pia Bianchetti39 A corporate accountability law by the few but for the many? Some TWAIL reflections on the EUCorporate Sustainability Due Diligence Directive 500CarolineOmari Lichuma40 The CSDDD and BHR in conflict-affected and high-risk areas 516Olena Uvarova and Siniša Milatović41 Corporate governance and the Corporate Sustainability Due Diligence Directive 533Barnali Choudhury 42 The gender dimensions of the CSDDD 550Anaïs Tobalagba and Ana Santos Duarte43 Implementing the Corporate Sustainability Due Diligence Directive beyond Europe: some enforcement challenges 579Humberto Cantú Rivera44 Responsible purchasing practices as an essential preventive and corrective measure 592Daniel Schönfelder and Michaela Streibelt45 Caution, third-party verification and multi-stakeholder initiatives ahead! 609Ben Vanpeperstraete

Edited by Martijn Scheltema, Erasmus University Rotterdam, the Netherlands and Claire Bright, NOVA School of Law, Lisbon, Portugal

• ContentsExtended contents vList of contributors vForeword by Heidi Hautala xxxiPreface xxxvIntroduction: commentary on Corporate Sustainability Due Diligence Directive 1Robert McCorquodalePART I  ARTICLE BY ARTICLE COMMENTARY1 Article 1: Subject matter 6Andrea Shemberg and Carolyn Vaziri2 Article 2: Scope 21Nicolas Bueno and Virginie Rouas3 Article 3: Definitions 34Virginie Rouas and Ben Vanpeperstraete4 Article 4: Level of harmonisation 49Markus Krajewski5 Article 5: Due diligence 61Olga Martin-Ortega and Fatimazahra Dehbi6 Article 6: Due diligence support at a group level 73Ben Vanpeperstraete7 Article 7: Integrating due diligence into company policies and risk management systems 83Beata Faracik8 Article 8: Identifying and assessing actual and potential adverse impacts 104Salah Husseini9 Article 9: Prioritisation of identified actual and potential impacts 116Julia Otten10 Articles 10 and 11: Preventing potential adverse impacts and bringing actual adverse impacts to anend 127Rachel Chambers, Sarah Dadush and Lise Smit11 Article 12: Remediation of actual adverse impacts 147Joseph Wilde-Ramsing12 Article 13: Meaningful engagement with stakeholders 163Céline da Graça Pires and Daniel Schönfelder13 Article 14: Notification mechanism and complaints procedure 185Anna Triponel and Ana María Uribe14 Article 15: Monitoring 202Jernej Letnar Černič15 Article 16: Communicating 216Markus Krajewski and Tina Brosi16 Article 17: Accessibility of information on the European single access point 227Martijn Scheltema17 Article 18: Model contractual clauses 231Claire Bright and Martijn Scheltema18 Article 19: Guidelines 242Tomislav Ivančić19 Article 20: Accompanying measures 253Gabrielle Holly20 Article 21: Single helpdesk 272Michaela Streibelt21 Article 22: Combating climate change 281Chiara Macchi22 Article 23: Authorised representative 290Angelica Bonfanti23 Article 24: Supervisory authorities 302Michaela Streibelt24 Article 25: Powers of supervisory authorities 316Martijn Scheltema25 Article 26: Substantiated concerns 332Karin Buhmann26 Article 27: Penalties 345Markus Krajewski and Tina Brosi27 Article 28: European network of supervisory authorities 356Martijn Scheltema28 Article 29: Civil liability 368Cees van Damand Liesbeth Enneking29 Article 30: Reporting of breaches and protection of reporting persons 386Christopher Patz30 Article 31: Public support, public procurement and public concessions 399Olga Martin-Ortega31 Article 32: Amendment to Directive (EU) 2019/1937 414Markus Krajewski32 Article 33: Amendment to Regulation (EU) 2023/2859 416Markus Krajewski33 Article 34: Exercise of the delegation 418Markus Krajewski and Tina Brosi34 Article 35: Committee procedure 425Markus Krajewski and Tina Brosi35 Article 36: Review and reporting 428Markus Krajewski36 Article 37: Transposition 431Martijn ScheltemaPART II  ANNEXES TO THE CORPORATE SUSTAINABILITY DUE DILIGENCE DIRECTIVE1 The normative human rights scope of the Corporate Sustainability Due Diligence Directive (CSDDD) 434Nele Meyer and Ben Vanpeperstraete2 The environmental material scope defined in Parts I and II of the Annex 443Amandine Van Den Berghe, Julia Otten Virginie Rouas 1PART III  TRANSVERSAL CONTRIBUTIONS37 The Alignment of the CSDDD with the UN Guiding Principles on Business and Human Rights 458Rachel Davis38 Children’s rights in the EU Corporate Sustainability Due Diligence Directive: the door is open 481Maria Pia Bianchetti39 A corporate accountability law by the few but for the many? Some TWAIL reflections on the EUCorporate Sustainability Due Diligence Directive 500CarolineOmari Lichuma40 The CSDDD and BHR in conflict-affected and high-risk areas 516Olena Uvarova and Siniša Milatović41 Corporate governance and the Corporate Sustainability Due Diligence Directive 533Barnali Choudhury 42 The gender dimensions of the CSDDD 550Anaïs Tobalagba and Ana Santos Duarte43 Implementing the Corporate Sustainability Due Diligence Directive beyond Europe: some enforcement challenges 579Humberto Cantú Rivera44 Responsible purchasing practices as an essential preventive and corrective measure 592Daniel Schönfelder and Michaela Streibelt45 Caution, third-party verification and multi-stakeholder initiatives ahead! 609Ben Vanpeperstraete

Edited by Martijn Scheltema, Erasmus University Rotterdam, the Netherlands and Claire Bright, NOVA School of Law, Lisbon, Portugal

• ContentsExtended contents vList of contributors vForeword by Heidi Hautala xxxiPreface xxxvIntroduction: commentary on Corporate Sustainability Due Diligence Directive 1Robert McCorquodalePART I  ARTICLE BY ARTICLE COMMENTARY1 Article 1: Subject matter 6Andrea Shemberg and Carolyn Vaziri2 Article 2: Scope 21Nicolas Bueno and Virginie Rouas3 Article 3: Definitions 34Virginie Rouas and Ben Vanpeperstraete4 Article 4: Level of harmonisation 49Markus Krajewski5 Article 5: Due diligence 61Olga Martin-Ortega and Fatimazahra Dehbi6 Article 6: Due diligence support at a group level 73Ben Vanpeperstraete7 Article 7: Integrating due diligence into company policies and risk management systems 83Beata Faracik8 Article 8: Identifying and assessing actual and potential adverse impacts 104Salah Husseini9 Article 9: Prioritisation of identified actual and potential impacts 116Julia Otten10 Articles 10 and 11: Preventing potential adverse impacts and bringing actual adverse impacts to anend 127Rachel Chambers, Sarah Dadush and Lise Smit11 Article 12: Remediation of actual adverse impacts 147Joseph Wilde-Ramsing12 Article 13: Meaningful engagement with stakeholders 163Céline da Graça Pires and Daniel Schönfelder13 Article 14: Notification mechanism and complaints procedure 185Anna Triponel and Ana María Uribe14 Article 15: Monitoring 202Jernej Letnar Černič15 Article 16: Communicating 216Markus Krajewski and Tina Brosi16 Article 17: Accessibility of information on the European single access point 227Martijn Scheltema17 Article 18: Model contractual clauses 231Claire Bright and Martijn Scheltema18 Article 19: Guidelines 242Tomislav Ivančić19 Article 20: Accompanying measures 253Gabrielle Holly20 Article 21: Single helpdesk 272Michaela Streibelt21 Article 22: Combating climate change 281Chiara Macchi22 Article 23: Authorised representative 290Angelica Bonfanti23 Article 24: Supervisory authorities 302Michaela Streibelt24 Article 25: Powers of supervisory authorities 316Martijn Scheltema25 Article 26: Substantiated concerns 332Karin Buhmann26 Article 27: Penalties 345Markus Krajewski and Tina Brosi27 Article 28: European network of supervisory authorities 356Martijn Scheltema28 Article 29: Civil liability 368Cees van Damand Liesbeth Enneking29 Article 30: Reporting of breaches and protection of reporting persons 386Christopher Patz30 Article 31: Public support, public procurement and public concessions 399Olga Martin-Ortega31 Article 32: Amendment to Directive (EU) 2019/1937 414Markus Krajewski32 Article 33: Amendment to Regulation (EU) 2023/2859 416Markus Krajewski33 Article 34: Exercise of the delegation 418Markus Krajewski and Tina Brosi34 Article 35: Committee procedure 425Markus Krajewski and Tina Brosi35 Article 36: Review and reporting 428Markus Krajewski36 Article 37: Transposition 431Martijn ScheltemaPART II  ANNEXES TO THE CORPORATE SUSTAINABILITY DUE DILIGENCE DIRECTIVE1 The normative human rights scope of the Corporate Sustainability Due Diligence Directive (CSDDD) 434Nele Meyer and Ben Vanpeperstraete2 The environmental material scope defined in Parts I and II of the Annex 443Amandine Van Den Berghe, Julia Otten Virginie Rouas 1PART III  TRANSVERSAL CONTRIBUTIONS37 The Alignment of the CSDDD with the UN Guiding Principles on Business and Human Rights 458Rachel Davis38 Children’s rights in the EU Corporate Sustainability Due Diligence Directive: the door is open 481Maria Pia Bianchetti39 A corporate accountability law by the few but for the many? Some TWAIL reflections on the EUCorporate Sustainability Due Diligence Directive 500CarolineOmari Lichuma40 The CSDDD and BHR in conflict-affected and high-risk areas 516Olena Uvarova and Siniša Milatović41 Corporate governance and the Corporate Sustainability Due Diligence Directive 533Barnali Choudhury 42 The gender dimensions of the CSDDD 550Anaïs Tobalagba and Ana Santos Duarte43 Implementing the Corporate Sustainability Due Diligence Directive beyond Europe: some enforcement challenges 579Humberto Cantú Rivera44 Responsible purchasing practices as an essential preventive and corrective measure 592Daniel Schönfelder and Michaela Streibelt45 Caution, third-party verification and multi-stakeholder initiatives ahead! 609Ben Vanpeperstraete