Abstract
Formally endorsed by the European Parliament and the Council of the European Union in spring 2024, the Directive on Corporate Sustainability Due Diligence (CSDDD) is going to become an EU legally binding instrument. The present article demonstrates the main features of this legislation and highlights that despite its strong initial ambitions, the final text of the Directive has considerable weaknesses and there are serious doubts on whether the Directive will indeed achieve its goal of fostering a respect for human rights and environmental protection among the companies’ operations and across their global value chains.