The EU Corporate Sustainability Due Diligence Directive requires large companies to identify, prevent, mitigate, and account for adverse human rights and environmental impacts in their own operations, subsidiaries, and value chains. It applies to EU companies with >1,000 employees and >€450M turnover, and non-EU companies with >€450M EU turnover. Companies must adopt transition plans consistent with the Paris Agreement. The directive introduces civil liability for failure to prevent adverse impacts.
More in Governance & Social
Corporate Governance
Corporate governance is the system of rules, practices, and processes by which…
Supply Chain ESG
Supply chain ESG refers to the assessment and management of environmental, social,…
Human Rights Due Diligence
Human rights due diligence is the process by which companies identify, prevent,…
Modern Slavery
Modern slavery encompasses forced labour, human trafficking, debt bondage, and child labour.…
CSR (Corporate Social Responsibility)
Corporate Social Responsibility is a business model in which companies integrate social…
Social Impact Assessment
Social Impact Assessment (SIA) is the process of analysing, monitoring, and managing…
Need expert help with CSDDD / CS3D (EU Corporate Sustainability Due Diligence Directive)?
RSustain provides advisory, assurance, and digital tools across ESG, carbon, and environmental management.
Start a Conversation