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.

CSDDD establishes a framework of due diligence for companies to identify actual or potential risks and harm to human rights and the environment as well as establishing processes and standards to diminish these risks.

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.

1 天前 · As a reminder, the EC proposed amendments for the implementation and transposition deadlines of the CSRD and CSDDD, as well as amending the scope and requirements of the CSRD and CSDDD. But the ...

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?

The CSDDD mandates that businesses take a proactive approach to identify risks and impacts across their supply chains, make improvements, and report transparently on their actions. These obligations will apply to EU-based companies and non-EU companies that meet certain size and turnover thresholds, with compliance expected to start by 2026 and ...