Corporate Sustainability Due Diligence Directive Published

The Corporate Sustainability Due Diligence Directive (Directive (EU) 2024/1760) has been published in the Official Journal of the European Union. The Directive aims to ensure that companies operating in the EU internal market contribute to sustainable development and the sustainability transition by identifying, preventing and mitigating actual or potential adverse human rights and environmental impacts connected with companies' operations, the operations of their subsidiaries and of their business partners in their chain of activities. CSDDD imposes obligations upon large EU and non-EU companies which meet certain conditions on turnover and employee thresholds.

The CSDDD will enter into force on July 25, 2024, and member states have until July 26, 2026 to transpose it into national law. Application will then be on a staggered basis, starting from July 26, 2027, for the largest companies.

Return to main website.