In April 2024, EU Parliament approved the Corporate Sustainability Due Diligence Directive (CSDDD).

This new directive will require companies doing business in the EU to mitigate adverse impacts on human rights and the environment, including impacts that stem from their upstream and downstream business partners, plus establish a climate transition plan that aligns with the Paris Agreement’s 1.5 degree pathway.

CSDDD timeline:

CSDDD entered into force on July 25, 2024. Member states have two years to transpose the directive into local law, and companies will be required to comply on a rolling basis shortly afterward:

2027: Revenue of at least €1500 million and at least 5000 employees

2028: Revenue of at least €900 million and at least 3000 employees

2029: Revenue of at least €450 million and at least 1000 employees

CSDDD requirements:

• Companies must identify their adverse impact on the environment and communities where they operate
• They must mitigate, end, or prevent those impacts from continuing
• They must establish a CSDDD climate transition plan
• CSDDD includes 32 articles and extensive requirements for compliance; download the ebook for a more in-depth breakdown of how to comply  

This guide will help you understand:

• The key points of CSDDD
• Which companies are subject to CSDDD
• CSDDD compliance timelines
• Step-by-step instructions for complying with CSDDD
• Penalities for CSDDD non-compliance

Download the guide so you can start preparing for CSDDD today.