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The implementation of the European Green Deal continues. The clarifications provided by the Council on December 1, 2022, allow us to address more precisely the managerial issues that are bound to increase with the adoption of European due diligence. The support of companies by public authorities, on the one hand, and the internal reorganization of companies, on the other, will be essential. A new type of control, essentially contractual, will have to be integrated with the development of a new form of publicness (the need to deal with public claims, to make documents public, to base business models on science). The next step in this debate will concern the adoption of the Parliament’s negotiating position, in a context in which companies are already repositioning themselves by changing their business models. The aim of this paper is to summarize the state of the debate and to set out the main issues that will arise for managers and lawyers working in this field.