By Nicole K. Phinopoulou, Lawyer, Banking & Financial Services, ESG & Sustainable Finance Expert, Regulatory Compliance, LL. B (Hons), LL.M(UCL), LPC, CISL, University of Cambridge
The European Union’s (EU) commitment to sustainability has and is constantly reshaping the EU corporate and business landscape, placing Environmental, Social, and Governance (ESG) at the forefront of regulatory compliance and corporate governance both in public and private sector. While several directives are driving this transformation, the recently published -Corporate Sustainability Due Diligence Directive (CSDDD or CSD3) stands out for its far-reaching implications.