This Master Class is the third of our series on ESG. After previously discussing the ESG framework, and the enforcement of ESG through mandatory disclosures, Dennis Horeman and Davine Roessingh will now turn to substantive obligations in relation to ESG.From the perspective of sustainable business, Dennis and Davine focus on due diligence obligations, preventing and ending adverse impacts, and remediation mechanisms. These will be discussed both on the basis of the proposed Corporate Sustainability Due Diligence Directive (CSDD), and preceding soft law instruments. Compliance mechanisms such as contractual cascading are discussed, including their limitations. Finally, Dennis and Davine will discuss in some detail the meaning of the proposed obligation to adopt a plan to ensure that the business model and strategy of the company are compatible with the transition to a sustainable economy and with the limiting of global warming to 1.5 °C in line with the Paris Agreement, envisaged in the CSDD.