EU Corporate Sustainability Due Diligence Directive (CSDDD)
Debida diligencia obligatoria en materia de derechos humanos y medio ambiente

The EU Corporate Sustainability Due Diligence Directive (CSDDD or CS3D) requires companies to be much more transparent about their human rights and environmental impacts. The CSDDD is a regulation designed to help companies identify and mitigate sustainability-related risks from their supply chains and sourcing operations.

The CSDDD is a companion law to the EU Corporate Sustainability Reporting Directive (CSRD) and a component of the EU Green Deal – the European Union’s strategy to make its economy more sustainable.

In 2024, the CSDDD will become EU law and should be transposed into national law by the Member States by 2026. At that point, the CSDDD will apply to a group of EU companies, only to encompass a host of non-EU businesses in 2029.

The CSDDD will apply to the following companies:

  1. From 2026, Group 1: EU companies with 500+ employees and €150 million+ in net annual turnover or revenue
  2. From 2028, Group 2: EU companies operating in high-impact sectors (textiles, agriculture, extraction of minerals) that don’t meet the thresholds of Group 1 but have 250+ employees and turnover of €40 million or more
  3. From 2029, Group 3: non-EU companies active in the bloc with turnover threshold aligned with Group 1, generated in the EU.
  4. From 2030, Group 4: non-EU companies active in the bloc with turnover threshold aligned with Group 2, generated in the EU.

The CSDDD will require companies to:

  1. Conduct due diligence to identify actual or potential impacts on human rights and the environment across the entire value chain
  2. Set an action plan to mitigate identified risks in their own operations and supply chain
  3. Continuously track the effectiveness of due diligence processes
  4. Be transparent about their due diligence efforts
  5. Align business strategy with the 1.5°C target of the Paris Agreement (Group 1 and Group 3)

Getting ready for the CSDDD? Take a look at our Regulatory Snapshot. In this guide, we’ll help you understand what the directive means for your business, what you need to do, and how to do it.

Aplicable a:

  • Empresas de la UE que empleen al menos a 500 personas y generen una facturación superior a 150 millones de euros.
  • Empresas de la UE que operen en sectores de riesgo alto de vulneración de derechos humanos, empleen por lo menos a 250 personas y facturen 40 millones de euros.
  • Empresas que no pertenezcan a la UE, con una facturación superior a los 150 millones de euros por sus actividades en la UE.
  • Empresas que no pertenezcan a la UE, de sectores de alto riesgo, con una facturación de al menos 40 millones de euros por sus operaciones en la UE.

La propuesta de directiva de la UE establece un deber de debida diligencia empresarial para identificar y mitigar los posibles impactos negativos sobre los derechos humanos y el medio ambiente dentro de sus operaciones o cadenas de valor. En caso de infracción, la empresa debe poner en marcha medidas correctoras, lo que incluye la compensación financiera de las partes afectadas. De acuerdo con la directiva, los estados miembros deberían establecer una responsabilidad legal por los daños declarados.