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Corporate Sustainability Due Diligence Directive
The Corporate Sustainability Due Diligence Directive requires companies to identify, prevent, mitigate, and account for adverse human rights and environmental impacts in their operations and value chains.
At a Glance
- CSDDD introduces mandatory due diligence requirements for large companies.
- Companies must identify and address adverse human rights and environmental impacts.
- Requirements extend beyond own operations to business relationships in value chains.
- In-scope companies must adopt climate transition plans.
Who is in Scope?
Large EU companies and non-EU companies with significant EU turnover. Thresholds are being phased in, starting with the largest companies.
Key Deadlines
2027
First wave of largest companies in scope.
2028
Further companies meeting lower thresholds.
2029
Full application across all in-scope companies.
Key Principles
- Risk-based due diligence approach
- Value chain coverage
- Stakeholder engagement
- Grievance mechanisms
- Climate transition plans
What Companies Should Do Now
- 1Assess whether and when your company comes into scope.
- 2Map value chain relationships and identify high-risk areas.
- 3Review existing due diligence processes against CSDDD requirements.
- 4Develop or strengthen stakeholder engagement and grievance mechanisms.
Scope
Human rights and environmental due diligence across operations and value chains
Official Resources
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