The Corporate Sustainability Due Diligence Directive (CSDDD) is set to reshape corporate responsibility across the EU, requiring large companies to address environmental and human rights impacts across their entire value chain. In force since July 2024, it must be transposed into national law by July 2026, with phased implementation from 2027. Companies will need to integrate due diligence into policies, risk management, and supply chain governance, supported by climate transition plans aligned with the Paris Agreement. Non-compliance could lead to fines up to 5% of global turnover. Early adoption offers strategic benefits, aligning with CSRD and SFDR, enhancing investor trust, and reinforcing accountability and resilience in an increasingly regulated business environment.

Join for free to read