CSDDD: Supply Chain Accountability

The Corporate Sustainability Due Diligence Directive forces large companies to identify and mitigate human rights and environmental risks across their entire value chain.

Who is in Scope?

The directive applies to EU companies with over 1,000 employees and a net worldwide turnover of more than €450 million. It also captures non-EU companies generating significant revenue within the Union.

Core Obligations

Integrating due diligence into policies.
Identifying actual or potential adverse impacts.
Preventing and mitigating potential adverse impacts.
Establishing and maintaining a complaints procedure.