Guide to the Corporate Sustainability Due Diligence Directive (CSDDD)

It mandates companies to establish due diligence processes for human rights and environmental issues, as well as a transition plan to ensure their business model contributes to the 1.5°C 2050 climate neutrality objective of the Paris Agreement. The CSDDD references key international human rights and environmental frameworks and conventions, as well as related EU legislation. Importantly, where other EU legislation contains more extensive requirements, these take precedence over the CSDDD.

This guide was created in July 2024. The ongoing Omnibus process will lead to changes to the scope of application of the CSDDD, and the obligations it places on businesses. Our experts will provide updates and adapt their guidance in line with the eventual decision reached in the legislative process at the EU level.

For further inquiries, do not hesitate to contact the dedicated team.