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The Corporate Sustainability Due Diligence Directive (CSDDD) establishes a harmonised framework for corporate human rights and environmental due diligence across the European Union. It requires certain large companies operating in the EU market to identify, prevent, mitigate and address potential and actual adverse impacts arising from their own operations, those of their subsidiaries, and those of business partners throughout their value chains.
The CSDDD entered into force in July 2024 and has subsequently been amended by the Omnibus I package, including with regard to its scope, civil liability regime, and climate transition plan requirements.
The CSDDD must now be transposed into the domestic legal system of EU Member States by July 2028. As Member States retain a degree of flexibility in how they incorporate the Directive into national law, they have a key opportunity to ensure that its provisions are implemented in a manner that preserves the Directive's practical effectiveness.
This guide is intended primarily to support public authorities involved in the transposition process by providing an in-depth analysis of the provisions on environmental and climate-related due diligence and by setting out specific recommendations for transposing the CSDDD to ensure a high level of protection of the environment - including by leveraging synergies with the Corporate Sustainability Reporting Directive (CSRD) and maximising alignment with relevant international standards.