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Laila Kouchi

Laila Kouchi is a senior associate in the M&A Practice Group in Amsterdam and focuses on private equity and strategic mergers and acquisitions. She also has a background in (acquisition) financing transactions. In 2019, she spent a secondment in St. Petersburg, Russia, where she worked in the Corporate M&A Practice Group.

In a major shakeup to businesses’ obligations relating to human rights, environmental standards and climate change, the Corporate Sustainability Due Diligence Directive is set to become law.
In this article, we focus on the nature of the due diligence obligations: what is required in terms of diligence, what types of impacts are covered, etc.

The European Union is on the verge of adopting the Corporate Sustainability Reporting Directive (CSRD) following a vote in the European Parliament on 10 November 2022. Compared to its predecessor, the CSRD expands the scope of companies required to disclose more detailed information regarding the impact of their activities on sustainability matters in their management report. The goal of the CSRD is to provide more transparency to the public on companies’ sustainability motives and efforts and to help investors and other stakeholders evaluate the non-financial performance of companies.