Governance & Policy
Corporate Sustainability Due Diligence Directive (CSDDD)
European Union directive requiring large companies to identify, prevent and address adverse human rights and environmental impacts across their operations and value chains.
Definition
The Corporate Sustainability Due Diligence Directive, Directive (EU) 2024/1760, obliges large EU companies and large non-EU companies operating in the EU to conduct risk-based due diligence on human rights and environmental impacts across their own operations, subsidiaries and chains of activities, and to adopt a climate transition plan consistent with the Paris Agreement.
Quick reference
At a glance
- Subject
- Governance & Policy
- Editorial status
- Editorial draft
- Definition status
- Established
- Last updated
- 19 August 2026
- Also known as
- CSDDD · CS3D · Directive (EU) 2024/1760 · EU supply chain due diligence directive
Overview
What it means
Due diligence becomes a statutory duty with supervisory enforcement and civil liability, rather than a voluntary framework exercise.
How it is used
Companies reference CSDDD when scoping supplier mapping, grievance mechanisms and transition plans; lawyers track its phased application dates and omnibus amendments.
Why it matters
It is the EU's flagship value-chain accountability law and influences due diligence legislation and contract practice well beyond Europe.
Review
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