View source for Regulations:Corporate Sustainability Due Diligence Directive (CSDDD)

== Description ==
CSDDD aims to ensure that companies operating within the EU conduct due diligence to prevent adverse human rights and environmental impacts through their operations and value chains. Organisations must integrate due diligence into corporate strategy and consider the human rights, climate change and environmental consequences of their decisions. The Directive aligns with global ESG standards, meaning compliance can provide competitive advantages for companies looking to operate within the EU market.

== Who must comply ==

# Large EU companies with 5,000+ employees and €1.5b+ in annual turnover globally must comply from 2027.
# Large companies with more than 3,000 employees and €900m + in annual turnover globally must comply from 2028.
# All other companies with more than 1,000 employees and €450m + in annual turnover globally must comply from 2029. 

== How to comply ==

# Understand if your organization is legally     required to comply. 
# Review and strengthen supply policies by engaging     with suppliers to ensure due diligence standards are met. 
# Develop a compliance strategy by aligning with     already existing ESG frameworks for streamlines reporting. 
# Prepare for enforcement and publish reports. 

== By when must you comply ==
See above for the relevant dates.

== Key Resource ==
https://commission.europa.eu/business-economy-euro/doing-business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due-diligence_en

== Related legislation ==

* EU Omnibus
* EU Taxonomy
* Corporate Sustainability Due Diligence Directive

== Page contributors ==
Layla Atassi, Planet Mark