CSDDD (Corporate Sustainability Due Diligence Directive)
EU supply chain directive on human rights and environmental due diligence across the value chain.
The Corporate Sustainability Due Diligence Directive (CSDDD) requires companies to identify, prevent and mitigate adverse impacts on human rights and the environment across their own operations, subsidiaries and business partners.
It complements the CSRD: while the CSRD focuses on reporting, the CSDDD mandates concrete due diligence actions and effective processes.
The Omnibus package narrowed the scope and extended the timelines.