CSDDD

The EU Corporate Sustainability Due Diligence Directive establishes mandatory due diligence requirements for large companies regarding human rights and environmental impacts across their value chains.

• 1

  Applies to EU companies with 1,000+ employees and €450M+ turnover

• 2

  Covers entire value chain including upstream and downstream activities

• 3

  Requires climate transition plan aligned with Paris Agreement

• 4

  Directors must consider sustainability in their duties

• 5

  Civil liability for damages caused by due diligence failures

• 6

  Will eventually supersede national laws like German LkSG