The Cascading Effects Of The Corporate Sustainability Due Diligence Directive (CS3D) On Supply Chain Social Accountability

Bhoomi Kumar, Christ University, Pune Lavasa Campus ABSTRACT The European Union’s Corporate Sustainability Due Diligence Directive (CS3D, or CSDDD) is a watershed in corporate accountability, shifting business practices from voluntary corporate social responsibility to binding obligations. This Paper analyses the CS3D cascading obligations down global supply chains, and social accountability, liability, and compliance implications. It analyses this Directive in the EU context against the...