The European Unions’ Corporate Sustainability Due Diligence Directive is a ground-breaking opportunity to close a legislative gap which has allowed companies operating in the EU to escape accountability for widespread rights abuses around the world. As the EU enters final negotiations on the directive, Amnesty International identifies several serious gaps in proposals by the European Commission and Council of the EU, and outlines recommendations for a strong and effective corporate sustainability law that fully aligns with international business and human rights standards. The briefing draws upon Amnesty International’s existing body of research to highlight the many cases of corporate harm which risk not being covered by the legislation if current loopholes are not closed.