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EU | Effective: 2026

EU Corporate Sustainability Due Diligence Directive (CSDDD)
人権・環境デューデリジェンスの義務化

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.

適用対象：

  • 500名を超える従業員がおり、売上高が1億5,000万ユーロを超えるEUの企業
  • 人権侵害のリスクが高い業種で企業活動を行っており、250名を超える従業員がおり、売上高が4,000万ユーロあるEUの企業
  • EU内の売上高が1億5,000万ユーロを超えるEU外の企業
  • 人権侵害のリスクが高い業種でEU内の売上高が4,000万ユーロを超えるEU外の企業

EU指令案は、企業の事業やバリューチェーンにおいて人権や環境に対する潜在的な悪影響を特定し、緩和するための企業のデューデリジェンス義務を定めています。違反があった場合、企業は改善策を講じなければならず、それには影響を受けた当事者に対する金銭的な補償も含まれます。本指令に従い、EU加盟国は報告された損害に対する法的責任を立証しなければなりません。