On 25 July 2024, the Directive on corporate sustainability due diligence (Directive 2024/1760) entered into force. The aim of this Directive is to foster sustainable and responsible corporate behaviour in companies’ operations and across their global value chains.

2025年4月8日 · Here are five key changes to the CSDDD based on the proposals, along with recommended steps for companies to get ready for the proposed "Wave 1" compliance deadline of July 2028. Proposed monitoring requirements: The CSDDD requirements for monitoring the adequacy and effectiveness of due diligence processes would shift from an annual review to ...

The CSDDD applies to large EU and non-EU companies and groups that exceed specified thresholds discussed below, as well as companies with certain franchising or licensing

2025年4月4日 · The CSDDD transposition deadline will also be pushed back by one year. "This is a major step forward in providing the much needed clarity and certainty to businesses in Europe, as well as preparing the roadmap ahead for the updated European Sustainability Reporting Standards and assurance requirements," says Christiana Diola, ICAEW's Director ...

The EU CSDDD regulation requires companies to conduct due diligence on human rights and environmental impacts across their value chain. Prepare for compliance: read our guide for businesses.

The CSDDD sets minimum requirements on companies to develop and implement appropriate measures to conduct due diligence, such that companies can effectively identify and address adverse human rights and environmental impacts.

2025年3月27日 · EU member states in the European Council announced that they have approved the European Commission’s ‘stop-the-clock’ directive, delaying the implementation of key sustainability reporting and due diligence regulations, including the CSRD and CSDDD. The directive forms the first major step in the Commission’s Omnibus I package, aimed at …

2024年9月27日 · In this article, we’ll provide an overview of the CSDDD—what’s required, who must comply, and how businesses can begin to prepare. What is the CSDDD? The CSDDD establishes environmental and human rights obligations for companies.

2025年3月4日 · Approved by the EU Council in May 2024, the CSDDD is set to have a large impact on businesses – both in the EU and beyond. Here’s a breakdown of the CSDDD, what it could mean for your business, and how to prepare for compliance. What is the CSDDD?

2025年3月3日 · Learn about the CSDDD, its latest changes under the Omnibus proposal, and how businesses can comply with due diligence obligations for sustainability. On May 24, 2024, the European Council and European Parliament officially adopted the EU Corporate Sustainability Due Diligence Directive (CSDDD).