Governance & Policy
Corporate Sustainability Due Diligence Directive (CSDDD)
Definition
The Corporate Sustainability Due Diligence Directive, Directive (EU) 2024/1760, obliges large EU companies and large non-EU companies operating in the EU to conduct risk-based due diligence on human rights and environmental impacts across their own operations, subsidiaries and chains of activities, and to adopt a climate transition plan consistent with the Paris Agreement.
References
Legal text and obligations
Adoption and scope summary
Overview
What it means
Due diligence becomes a statutory duty with supervisory enforcement and civil liability, rather than a voluntary framework exercise.
How it is used
Companies reference CSDDD when scoping supplier mapping, grievance mechanisms and transition plans; lawyers track its phased application dates and omnibus amendments.
Why it matters
It is the EU's flagship value-chain accountability law and influences due diligence legislation and contract practice well beyond Europe.