In February 2022 the European Commission adopted a proposal for a directive on corporate sustainability due diligence. By Summer 2023 the parliament is expected to take position and by the time the Annual Conference takes place a final text may be already underway. Some countries have already adopted rules on this delicate topic, such as Germany with the Supply Chain Act. The directive will aim at fostering sustainable and responsible corporate behavior and bringing forward environmental goals and care for human rights in the everyday business conduct of companies. Specific obligations will be set out so that specific risks of human rights abuse and non-sustainable conducts are minimized. The new rules will have an impact also on companies based outside the EU wishing to export goods within the union, as well in groups of companies. The focus of the directive is to move from what companies say to what companies actually do about ESG. Panelists will discuss the proposed directive and the impact on companies and adjudgments needed.