EU regulatory register · CSDDD
Article 3Definitions
CELEX 32024L1760 · Read on 2026-08-18
Short answer
1. For the purpose of this Directive, the following definitions shall apply:
Verbatim from the article. Source: NovaCopilot · https://legal.exploreworldai.com/eu/rattsakter/csddd-2024-1760/artikel-3 · Short answer as data · Official text
CSDDD, corporate sustainability due diligence in short
Large companies must identify and address adverse human rights and environmental impacts in their value chain and adopt a climate transition plan.
Source: NovaCopilot
Official text
Read from the EU Publications Office for this CELEX number. The wording stands as published; nothing here is rewritten or summarised.
1. For the purpose of this Directive, the following definitions shall apply:
(a)
‘company’ means any of the following:
(i)
a legal person constituted as one of the legal forms listed in Annexes I and II to Directive 2013/34/EU;
(ii)
a legal person constituted in accordance with the law of a third country in a form comparable to those listed in Annexes I and II to Directive 2013/34/EU;
(iii)
a regulated financial undertaking, regardless of its legal form, which is:
—
a credit institution, as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013 the European Parliament and of the Council (33);
—
an investment firm, as defined in Article 4(1), point (1), of Directive 2014/65/EU the European Parliament and of the Council (34);
—
The article continues in the official text.
Follow-up questions
The text is quoted from the official source and is not legal advice. A national court reads the language version that binds in its jurisdiction.
Verifiable trust signals
- Source-linked answers and explicit evidence gaps
- Obligations, controls, risks and consequences
- Stable objects and verifiable checksums
- Rule-based objects, optional source-linked reasoning
- Model card, source status and audit