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.

In a move that will significantly reduce the total number of companies subject to CSRD obligations, the omnibus proposal aims to better align the Corporate Sustainability Reporting Directive (CSRD) scope with the Corporate Sustainability Due …

2024年5月21日 · 4月24日，歐洲議會表決通過歐盟企業永續盡職調查指令（Corporate Sustainability Due Diligence Directive，簡稱CSDDD、CS3D）。 ¹生效後，台灣企業想要繼續在歐盟市場做生意、繼續接歐洲客戶的單，就必須照著新規矩來。

企业可持续性尽职调查指令 （“csddd”） 其明确目标是实现前所未有的简化，在委员会5年任期结束前，实现行政负担至少减少25%，中小企业负担至少减少35%。

2025年1月16日 · 继《企业可持续发展报告指令》（Corporate Sustainability Reporting Directive，“CSRD”）发布后，欧盟《企业可持续发展尽职调查指令》（Corporate Sustainability Due Diligence Directive，“指令”或“CSDDD”）也在几经波折后于2024年7月25日正式生效。

It is expected that CSDDD compliance obligations will start in 2027 at the earliest once the directive has been transposed into national legislation. In this article, we take a closer look at the key similarities and differences between CSRD and CSDDD in terms of HREDD requirements.

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2月26日 · Start of CSDDD to be postponed by one year. The EU Commission wants to give companies more time for implementation. Instead of July 26, 2027, the first companies should not apply the CSDDD until July 26, 2028. To enable companies to plan better, the countries should transpose the directive into national laws more quickly.

The first post in our CSDDD Deep Dive series provided an overview of the EU’s Corporate Sustainability Due Diligence Directive (“CSDDD”). In this second post, we highlight key developments to watch between now and the dates on which the …

2024年4月10日 · The proposed Corporate Sustainability Due Diligence Directive (CSDDD) sets a rigorous standard for human rights and environmental due diligence for companies operating in the European Union (EU). Expected to be adopted in April 2024, companies will be obliged to practice human rights and environmental due diligence in their value chains.