Under the CSDDD, due to enter force in 2027, large companies in the EU will have to identify and take remedial action if they find their supply chains employing forced or child labour or damaging the environment, such as deforestation. The rules will apply to EU companies that have more than 500 employees and a net worldwide turnover above 150 million euros ($161.5 million) and for non-EU firms whose EU turnover is more than that amount, albeit with a three-year lag.

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