On 25 April 2024, the European Parliament adopted the text of the proposed Corporate Sustainability Due Diligence Directive. The draft Directive still needs to be formally adopted by the Council of the EU. Following this it will be published in the Official Journal of the EU (OJ).The Directive enters into force on the twentieth day following its publication in the OJ. Member States shall adopt and publish, by 2 years from the Directive’s entry into force, the laws, regulations and administrative provisions necessary to comply with the Directive. These measures shall apply in accordance with the transposition provisions set out in Article 37 of the Directive.