Guide to the Corporate Sustainability Due Diligence Directive (CSDDD)
The Corporate Sustainability Due Diligence Directive (CSDDD) obliges large companies to identify, mitigate and, where necessary, remedy human rights and environmental impacts in their operations and ‘chain of activities'.
It mandates companies to establish due diligence processes for human rights and environmental issues, as well as a transition plan to ensure they make their business model compatible with the 1.5°C 2050 climate neutrality objective of the Paris Agreement. The CSDDD references key international human rights and environmental frameworks and conventions, as well as related EU legislation. Importantly, where other EU legislation contains more extensive requirements, these take precedence over the CSDDD.
Download our guide to the CSDDD to understand how this new regulation affects your business. For further inquiries, do not hesitate to contact the dedicated team.
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Carolin Friedrich Partner - Berlin, Germany
Maria Riegler ESG & Sustainability Senior Consultant - Vienna, Austria
