Corporate Sustainability Due Diligence Directive

Scope

EU companies with 1,000+ employees and EUR 450M+ net worldwide turnover. Phased implementation 2027-2029.

Key provisions

1. 01

   Adopt a due diligence policy

   Adopt and maintain an annual due diligence policy describing approach across operations and value chains.

2. 02

   Map and assess adverse impacts

   Identify actual and potential adverse human rights and environmental impacts in own operations, subsidiaries, and business partners.

3. 03

   Prevent and mitigate potential impacts

   Take appropriate measures to prevent or mitigate potential adverse impacts, including through contractual assurances.

4. 04

   Cease, remediate, and restore

   Where actual adverse impacts occur, cease the activity causing harm or minimise it, and provide remediation to those affected.

5. 05

   Climate transition plan

   Adopt and put into effect a climate transition plan aligned with the Paris Agreement.

6. 06

   Complaints and notification procedure

   Establish a procedure for persons and organisations to submit complaints about actual or potential adverse impacts.

7. 07

   Annual communication

   Report on due diligence annually, consistent with the Corporate Sustainability Reporting Directive where applicable.

Timeline