CSDDD

The Corporate Sustainability Due Diligence Directive (CSDDD, sometimes CS3D) requires large companies to carry out due diligence on human rights and environmental impacts connected to their own operations, their subsidiaries, and their chains of activities.

Companies in scope are expected to integrate due diligence into policies, identify actual and potential adverse impacts, prevent or mitigate them, and provide remediation where appropriate. The directive also addresses transition planning for climate change mitigation.

CSDDD is a directive, so it must be transposed into national law by EU member states, and the precise obligations depend on that national implementation. The directive's scope, timelines, and some substantive requirements have been the subject of EU "omnibus" simplification proposals, so the applicable text can change before obligations bite.

For practitioners, CSDDD increases demand for skills in human rights due diligence, supply chain and value chain analysis, and corporate sustainability governance.