The Corporate Sustainability Due Diligence Directive (CS3D) is changing how companies identify, assess and manage sustainability risks across their business relationships. Whether directly in scope or operating within the value chain of in-scope companies, organisations will increasingly be expected to demonstrate effective processes for managing human rights and environmental impacts.
CS3D forms part of a broader EU sustainability framework and is closely connected to reporting, governance, supply chain and risk management requirements. This training helps participants understand how to approach sustainability due diligence as a management process, identify priority risks, engage relevant stakeholders, and build practical governance and compliance structures that can be leveraged across multiple ESG regulations.
Led by:
Dino Serafini
Counsel
Rocco Mezzatesta
Manager
About the training session
Objectives
By the end of this training programme, participants will be able to:
- Understand the purpose, scope and key requirements of CS3D
- Recognise how CS3D interacts with other key ESG regulations and due diligence requirements and why an integrated approach is more effective than managing obligations in isolation
- Identify sustainability risks across operations, business relationships and value chains, and prioritise actions based on risk
- Understand the roles of key internal and external stakeholders and how to engage them effectively
- Assess organisational readiness through a gap analysis and define practical improvement priorities
- Design proportionate governance, complaints handling, monitoring and supplier engagement processes
- Understand the main legal, commercial and reputational consequences of ineffective due diligence, assess civil liability exposure, enforcement and director duties.
Content
- ESG due diligence and the EU regulatory ecosystem: from voluntary commitments to structured due diligence processes; overview of interconnected frameworks (CSRD, FLR, EUDR, EU Batteries Regulation, Conflict Minerals Regulation…)
- CS3D’s main elements: scope and Omnibus I thresholds; application timeline; the due diligence obligations; chain of activities; understanding human rights and environmental risks covered by the Directive
- Enforcement, civil liability and penalties: understanding supervisory expectations, liability exposure, financial penalties, accountability mechanisms and key compliance risks
- Operational implementation: conducting a structured gap analysis; identifying and mapping risks across the business and chain of activities; engaging suppliers and business partners; designing complaints and notification mechanisms; establishing governance structures and internal ownership
- Leveraging CS3D across the regulatory ecosystem: integrating due diligence into existing processes, controls and governance frameworks
- Value chain implications: responding to customer expectations and contractual requirements; managing commercial, reputational and compliance risks; using voluntary alignment as a business advantage
- Case study: practical application of a CS3D readiness assessment and action plan for an out-of-scope company operating in the value chain of in-scope customers
Target Audience
Financial and non-financial companies.
Legal, compliance, sustainability, procurement professionals and commercial teams; board members and directors; ESG/CSR officers; risk management teams – whether in companies directly in scope of CS3D or operating in the chain of activities of in-scope companies. Advisers supporting clients with CS3D readiness and implementation.
Speakers
Our speakers belong to both our specialised and complementary teams and as such, cover all legal, regulatory, taxation and advisory aspects of doing business in Luxembourg. We invite you to check our training agenda where the speakers are listed on each training session.
Duration
2 hours
Languages
English
For more information please contact us by e-mail institute@arendt.com