Glossary
CSDDD
The Corporate Sustainability Due Diligence Directive (Directive (EU) 2024/1760) obliges large EU companies to identify, prevent, and remediate human-rights and environmental impacts across their value chains. Article 14 requires a notification mechanism and complaints procedure for affected persons including workers in supplier countries. The first companies fall in scope from 2027.
Full definition
The Corporate Sustainability Due Diligence Directive (CSDDD), formally Directive (EU) 2024/1760, was adopted in 2024 and obliges large EU companies to identify, prevent, and remediate human-rights and environmental impacts across their value chains. Article 14 requires a 'notification mechanism and complaints procedure' that allows affected persons, including workers in supplier countries, to submit complaints. The CSDDD complements EU Directive 2019/1937: 2019/1937 covers internal reporting of EU-law breaches, while CSDDD extends a complaints mechanism out to suppliers and affected communities. The first companies fall in scope from 2027.