Corporate Sustainability Due Diligence Directive (CS3D) European Parliament and Council Directive (EU) 2024/1760 is set to become law as part of a fundamental overhaul of corporate commitments to human rights, environmental standards and climate change. In this article, we focus on the climate-related obligations enshrined in CS3D: the obligation imposed on companies to adopt and implement climate change plans. (More on globalcompliancenews.com)