Corporate Sustainability Due Diligence Directive (CSDDD)

On this page you can find information about the Corporate Sustainability Due Diligence Directive (CSDDD or CSD3) including FAQ and the full law text.

FAQ for CSDDD

Full text CSDDD

CSDDD

FAQ for the EU Supply Chain Directive (CSDDD)

What is the European Supply Chain Law?

FAQ CSDDD

The Corporate Sustainability Due Diligence Directive (CSDDD or CS3D in short) is a European directive that was published in the Official Journal of the EU on 5 July 2024. You can find the entire CSDDD text here.

To whom does the CSDDD apply?

By 26 July 2026, EU member states such as Germany must transpose the CSDDD into their respective national laws.Exactly when and for which companies it applies depends on their number of employees and net turnover: 2027: 5000+ employees and more than EUR 1,500 million turnover2028: 3000+ employees and more than EUR 900 million turnover2029: 1000+ employees and more than EUR 450 million turnover

What are the sanctions for companies that do not (correctly) implement the CSDDD?

Violations are penalised with fines of at least 5% of global net sales.

How do companies implement the CSDDD?

The CSDDD requires EU and non-EU companies that fall within the scope of the Directive to carry out human rights and environmental due diligence in their operations, subsidiaries and value chains. Businesses must prevent, identify, mitigate and account for negative impacts on human rights and the environment. Companies that fall within the scope must ensure that their business strategies are compatible with limiting global warming to 1.5°C.