The Corporate Sustainability Due Diligence Directive (CSDDD) introduces a liability perspective for environmental impacts and human rights, marking a significant shift in the corporate sustainability landscape. This EU regulation requires companies to integrate due diligence into their policies, identify and mitigate risks related to human rights and the environment, and publicly report on their measures. Compliance obligations extend to large EU and non-EU companies, impacting various sectors, including textiles, agriculture, and mining. Implementation will occur in stages, starting from January 2024. Non-compliance can result in financial penalties and civil liabilities. Companies need to prepare for the CSDDD's implications, aligning with international standards, and leveraging sustainability departments for legal leverage and enhanced market access.