The CSDDD

Who does CSDDD apply to?

Companies with 1,000+ employees and a net turnover of 450 million EUR must comply.

What are the key requirements of CSDDD?

It's important to note that the CSDDD is still under negotiation, and the final requirements may change. However, the documents in your drive provide a good overview of the key elements of the directive and can help companies prepare for its implementation.

When will CSDDD be implemented?

It's important to note that this is a general timeline, and the specific implementation dates may vary slightly depending on the individual Member State.

Why do we need CSDDD?

The Corporate Sustainability Due Diligence Directive (CSDDD) is essential to address the negative impacts of business activities on human rights and the environment. Voluntary measures have proven insufficient, making mandatory due diligence obligations necessary. The CSDDD aims to foster responsible business conduct by holding companies accountable for their actions throughout their value chains. It levels the playing field for businesses, preventing those prioritizing sustainability from being undercut by competitors with lower standards. By promoting responsible business practices, the CSDDD contributes to sustainable development and helps achieve the United Nations Sustainable Development Goals (SDGs), ensuring that businesses respect human rights, protect the environment, and contribute to a more sustainable and equitable future.

Does CSDDD align with OECD guidelines?

This alignment ensures that the CSDDD is consistent with internationally recognized standards for responsible business conduct, providing legal certainty for businesses and stakeholders alike.