Corporate sustainability due diligence

The obligation sits with large EU companies, but it travels down the contract chain to the supplier. In practice an Indian sub-supplier meets it as a supplier code of conduct, an audit right, human rights and environmental questionnaires, remediation deadlines and a contractual assurance that the same terms are passed to its own suppliers.

• Have verifiable records ready on working hours, overtime, occupational safety, wages and age of workers, at the site the customer buys from.
• Operate a grievance mechanism and keep the case records; the customer will ask to see how complaints were handled.
• Prepare for on-site audits and for unannounced ones; the audit right is how the EU customer discharges a statutory duty, not a show of distrust.
• Include a climate transition plan in your response, because the EU customer must reference it in its own reporting.
• Pass the same terms to your own suppliers, which is what the contractual cascade requires.

• Directive (EU) 2024/1760 on corporate sustainability due diligenceArticle node
• Directive (EU) 2022/2464 on corporate sustainability reportingArticle node

• How does the EU CSDDD affect Indian subcontractors?
• Why do EU customers demand on-site audits of Indian suppliers?

• Deforestation-free supply chains
• Carbon Border Adjustment Mechanism
• Textiles and apparel
• All requirements
• Indian law against EU law

Sector

Textiles, auto components, chemicals, contract manufacturing

Read date

2026-08-26

Register version

in-export-v1.0.0

Address

/in/export/csddd