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EU | Effective: 2026

EU Corporate Sustainability Due Diligence Directive (CSDDD)
Due diligence ambientale e sui diritti umani obbligatoria

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.

Applicabile a:

  • aziende UE con almeno 500 dipendenti e un fatturato superiore a 150 milioni di euro
  • aziende UE attive in settori a rischio elevato di abusi dei diritti umani con almeno 250 dipendenti e un fatturato pari a 40 milioni di euro
  • aziende non UE con fatturato superiore a 150 milioni di euro nell’UE
  • aziende non UE in settori a rischio elevato con fatturato pari ad almeno 40 milioni di euro proveniente dalle loro operazioni nell’UE

La direttiva UE proposta istituisce un obbligo di due diligence aziendale per identificare e mitigare il potenziale impatto negativo sui diritti umani e sull’ambiente nelle proprie operazioni o le proprie catene di valore. In caso di violazioni, l’azienda deve effettuare attività correttive, ivi compresa la compensazione finanziaria per le parti interessate. A seguito della direttiva, gli Stati membri sono tenuti ad istituire responsabilità legale per gli eventuali danni segnalati.