Below is a visual representation of all the countries that the Corporate Sustainability Due Diligence Directive (CSDDD) applies to or could be applied to.
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Corporate Sustainability Due Diligence Directive (CSDDD)
The European Union
The provisional agreement says companies must implement due diligence strategies to mitigate human rights violations and negative environmental impacts from their operations. It applies to EU companies with more than 1,000 employees and a global turnover of €450 million+; or non-EU companies with a turnover of €450 million+ generated in the EU market.
Companies of a certain size will also have to adopt a plan to ensure that their business strategy is compatible with limiting global warming to 1.5°C, in line with the Paris Agreement.
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- Current Version: 2024
- First Published: 2024