Published on 23 February 2022, the proposal for a 𝙉𝙚𝙬 𝘿𝙞𝙧𝙚𝙘𝙩𝙞𝙫𝙚 𝙤𝙣 𝘾𝙤𝙧𝙥𝙤𝙧𝙖𝙩𝙚 𝙎𝙪𝙨𝙩𝙖𝙞𝙣𝙖𝙗𝙞𝙡𝙞𝙩𝙮 𝘿𝙪𝙚 𝘿𝙞𝙡𝙞𝙜𝙚𝙣𝙘𝙚 is aiming to foster sustainable and responsible corporate behavior throughout global value chains. It provides for new due diligence obligations, tightening the existing requirements under the Luxembourg laws. Getting sustainability due diligence implemented is not going to happen overnight and a number of shortcomings need to be addressed in order for this objective to be obtained.