CSDDD

What is CSDDD?

The EU directive on due diligence for human rights and the environment in value chains.

Who is covered?

Large EU companies and large non-EU companies operating in the EU, above the directive's thresholds.

When does it apply?

In force since 2024; transposition and application phase in over the coming years.

What are the main obligations?

Integrate due diligence into operations (art. 7), identify and address adverse impacts (art. 8 and 10), climate transition plan (art. 22) and complaint mechanisms (art. 27).

What are the most common risks?

Weak due diligence, poor subcontractor clauses and missing climate plan. Supervision and penalties under art. 27 and 29.

Which judgments affect the interpretation?

No case law yet; interpretation follows national transposition.

Each article as its own node with legal text, obligations, affected roles and the turnover framework the act sets.

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