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An introduction to the EU Corporate Sustainability Due Diligence Directive (CS DDD)

Industry Insights, Whitepapers

An introduction to the EU Corporate Sustainability Due Diligence Directive (CS DDD)

Legislation is rapidly being introduced by countries to improve human rights and help address the environmental issues facing the planet.  Organisations across the world are slowly being scooped up by a metaphorical regulatory net which requires them to assess the potential for human rights and environmental risks within their value chains and report on what they are proactively doing to address them.

The European Union is one such Trading Bloc seeking to clearly establish supply chain due diligence obligations for member states with the proposed Corporate Sustainability Due Diligence Directive. The Corporate Sustainability Due Diligence Directive is a significant development in the European Union’s approach to supply chain regulation. This Directive will require companies to implement effective supply chain due diligence processes to prevent and mitigate negative human rights, environmental and climate impacts. The Directive will be phased in by the EU after its ratification, with each Member State enforcing the Directive with their relevant regulators.

The Corporate Sustainability Due Diligence Directive has been working its way through several readings in the European Parliament and has now been provisionally approved. Whilst we know which organisations it will impact and its intended scope, there is still a degree of ambiguity about how it will be implemented at national level across the EU and what that will mean to those organisations (and their suppliers) that need to comply.

What it covers

This white paper is intended to provide a helpful summary of what we know so far. We will be keeping it updated as more information emerges. It includes:

  • An overview of the Corporate Sustainability Due Diligence Directive and what it encompasses
  • The relationship between CSDDD and other legislation like the German Lieferkettengesetz and Norwegian Åpenhetsloven.
  • Why CSDDD is Important.
  • Which organisations need to comply.
  • The obligations for companies and directors.
  • The CSDDD reporting requirements.
  • Penalties for non compliance.
  • Benefits and challenges of compliance.
  • Practical guidance on how to get started.

Complete the form to download this free Whitepaper now.

Download this free Whitepaper now

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