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EU | Effective: 2026

EU Corporate Sustainability Due Diligence Directive (CSDDD)
Diligence raisonnable obligatoire en matière de droits humains et d’environnement

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.

Applicable aux :

  • Entreprises européennes employant au moins 500 personnes avec un chiffre d’affaires de plus de 150 millions EUR
  • Entreprises européennes actives dans des secteurs à haut risque de violation des droits humains qui emploient au moins 250 personnes avec un chiffre d’affaires de 40 millions EUR
  • Entreprises non européennes ayant un chiffre d’affaires de plus de 150 millions EUR dans l’UE
  • Entreprises non européennes actives dans un secteur à haut risque avec un chiffre d’affaires d’au moins 40 millions EUR provenant de leurs activités dans l’UE

La proposition de directive établit une obligation de diligence raisonnable pour les entreprises en vue d’identifier et d’atténuer les impacts négatifs potentiels sur les droits humains et sur l’environnement dans le cadre de leurs activités ou dans leurs chaînes de valeur. En cas de violations, une entreprise doit mener des efforts de remédiation, en ce compris une compensation financière pour les parties concernées. Selon la directive, les États membres doivent établir la responsabilité légale de tout dommage déclaré.