European Central Bank 6 June 2023, Opinion of the European Central Bank of 6 June 2023 on the proposal for a Directive on corporate sustainability due diligence (CON/2023/15) 2023/C 249/03

14.7.2023 EN Official Journal of the European Union C 249/3 OPINION OF THE EUROPEAN CENTRAL BANK of 6 June 2023 on the proposal for a Directive on corporate sustainability due diligence (CON/2023/15) (2023/C 249/03) Introduction and legal basis On 23 February 2022 the European Commission published the proposal for a Directive on corporate sustainability due diligence and amending Directive (EU)