On the night of December 14, 2023, negotiations on the Corporate Sustainability Due Diligence Directive (CSDDD) led to a provisional deal among representatives of the EU Parliament, Council, and Commission. Further discussions will clarify details for the final text, and the directive is expected to be published in March 2024. Unless otherwise specified, Austria is required to transpose the directive into national law within two years.

In Germany, a national Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfaltspflichtengesetz, LkSG), came into effect on January 1, 2023. This law mandates that companies based in Germany, including branches of foreign companies, with more than 3,000 employees (more than 1,000 employees from 2024) must disclose how they ensure compliance with social and environmental standards in their supply chains.