Corporate Sustainability Due Diligence Directive

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Sustainability - due diligence - European Union (EU).

(CSDDD).

The EU's Corporate Sustainability Due Diligence Directive will:

(1) require most larger companies in the EU and beyond to conduct environmental and human rights due diligence on their global operations and value chains, and
(2) oblige them to adopt a transition plan for climate change mitigation.

(Source - Provisional Agreement on the EU’s Corporate Sustainability Due Diligence Directive - Covington & Burling LLP - December 2023.)


See also


Other resources