What do the corporate sustainability due diligence rules require?
The company must embed due diligence in its policies, identify adverse human rights and environmental impacts in its own operations and among business partners in the chain, prevent or mitigate what is found and monitor whether the measures work. This includes a complaints channel, periodic review and public reporting of the work. The company must also adopt a transition plan aligned with the 1.5 degree target.
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Source
- Reference
- Directive (EU) 2024/1760 Articles 5 to 16 and 22
- Acts
- —
- Area
- Company law, tax and finance
- Read date
- 2026-09-22
Other acts in the same area
- Penningtvättslagen · SFS 2017:630
- LVM · SFS 2007:528
- Marknadsmissbrukslagen · SFS 2016:1306
- Betaltjänstlagen · SFS 2010:751
- ABL · SFS 2005:551
Questions and answers
- When must a Swedish limited company draw up a balance sheet for liquidation purposes?
- How long must accounting records be kept in Sweden?
- Which companies must file a sustainability report under the CSRD?
- Must a supplier send electronic invoices to the Swedish public sector?
- What must a double materiality assessment contain?
Next step
Three ways to put the register to work in your own practice.
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Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.