Overview

• The Corporate Sustainability Due Diligence Directive (CSDDD) requires companies to address human rights and environmental risks within their operations and supply chains.
• The directive applies to EU-based companies with over 1,000 employees and non-EU companies with significant business in the EU.
• Member states have two years to incorporate the directive into national law, with phased implementation starting in 2027.
• The legislation aims to provide greater access to judicial redress for victims of corporate abuses.
• Despite opposition, the directive is seen as a significant victory for human rights advocates and environmental groups.