Jump to content

Regulations:Corporate Sustainability Due Diligence Directive (CSDDD): Difference between revisions

From Carbon Accounting Alliance Wiki
Camilla.gogreenexperts (talk | contribs)
Cont_Emi, Cont_Eve, Cont_FLA, Cont_Fin, Cont_Int, Cont_Off, Cont_PCF, Cont_Pro, Cont_Reg, Bureaucrats, Interface administrators, Suppressors, sysadmin, Administrators
36 edits
Created page with "== 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 comp..."
 
Camilla.gogreenexperts (talk | contribs)
Cont_Emi, Cont_Eve, Cont_FLA, Cont_Fin, Cont_Int, Cont_Off, Cont_PCF, Cont_Pro, Cont_Reg, Bureaucrats, Interface administrators, Suppressors, sysadmin, Administrators
36 edits
 
(No difference)

Latest revision as of 16:19, 23 June 2025

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

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

How to comply

  1. Understand if your organization is legally required to comply.
  2. Review and strengthen supply policies by engaging with suppliers to ensure due diligence standards are met.
  3. Develop a compliance strategy by aligning with already existing ESG frameworks for streamlines reporting.
  4. 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

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

Page contributors

Layla Atassi, Planet Mark

Retrieved from "https://wiki.carbonaccountingalliance.com/index.php?title=Regulations:Corporate_Sustainability_Due_Diligence_Directive_(CSDDD)&oldid=341"