Corporate Sustainability Due Diligence Directive (CSDDD) legislation factsheet

The Corporate Sustainability Due Diligence Directive (CSDDD) has evolved significantly since its initial proposal by the European Commission 2022. Several iterations and compromises were made to reflect stakeholders’ feedback and national interests.

As a result, understanding whether a company is legally bound by CSDDD can be challenging, particularly as various thresholds need to be considered such as number of employees, net annual turnover, and geographical areas of operations. This factsheet breaks down complex legislation into accessible information to help you get to grips with legal developments impacting your approach to human rights and environmental due diligence.