About
| Name | European Union (EU) - Corporate Sustainability Due Diligence Directive (CSDDD) |
| Owner(s) | The European Union |
| First Published | 2024 |
| Current Version Published | 2024 |
| Membership/Participation Fee | Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis. |
| Members List | Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis. |
| Number of Participants | N/A |
Regulation Details
| Mandatory/Voluntary Status | None |
| Nexus | None |
| Entities Covered | |
| Key Requirements | |
| Compliance Criteria | |
| Turnover Threshold | EU companies: 1,5Bn€ worldwide(to be confirmed by Omnibus) Non-EU companies: 1,5Bn€ in the EU (to be confirmed by Omnibus) |
| Due Diligence | |
| Import Declarations | |
| Penalty Types | Financial Penalties, Civil penalty |
| Enforcement Timeline | None |
| Penalties |
Governance
| Scheme Holder Type |
Public Authority None |
| Core Focus |
Due diligence standard A standard that sets expectations for a standard-holing organisation's supply chain or business partner due diligence activities (the standard mandates the identification or mitigation of ESG risks). |
| Claim Type | Global |
Assurance
| Verification Requirement | Public authority enforcement |
| Verification Frequency | Continuous |
| Additional Verification | Login to view Lorem ipsum dolor sit amet, consectetur adipiscing elit. Morbi elementum vestibulum lobortis. |
| Public Audit Reporting | Full |
| Applicability | Corporate-level |