Download This PaperThe European Union's CSRD and CS3D: The Invisible Threats to the United States
26 Pages Posted: 27 Sep 2025
Date Written: September 26, 2025
Abstract
The European Union is preparing to adopt regulations for the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence (CS3D). These directives would have substantial costs on American businesses. This paper estimates some of those costs.
Keywords: European Union, CSRD, CS3D, Environmental Regulation, Human Trafficking Regulation, Regulatory Costs, United States
Suggested Citation: Suggested Citation
Furchtgott-Roth, Harold, The European Union's CSRD and CS3D: The Invisible Threats to the United States (September 26, 2025). Available at SSRN: https://ssrn.com/abstract=5534138 or http://dx.doi.org/10.2139/ssrn.5534138
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