In April 2024, the EU Corporate Sustainability Due Diligence Directive (EU-CSDDD) was formally adopted by the European Parliament after months of intense negotiations between Member States. The revised version amended the scope of companies affected; it now applies to: i) EU companies with more than 1,000 workers and with a globalturnover surpassing €450m; and, ii) Non-EU companies generating €450m turnover in the EU.