On January 1, 2024, the long-awaited EU Corporate Sustainability Reporting Directive (“CSRD”) begins to take effect. The CSRD is intended to redefine corporate social responsibility expectations for both in-scope companies and out-of-scope third-parties with whom they transact. This regulatory overhaul concentrates enforcement efforts on global supply chains, requiring in-scope companies to take an active role in safeguarding human rights not just within their own operations,...