What is the CSDDD Directive?
This directive establishes a corporate due diligence obligation that covers all stages of a business’s value chain, from direct suppliers to the most distant partners. Companies must identify and address potential or actual negative impacts on human rights and the environment, caused by primary operations, operations of subsidiaries, and, when relevant, also impacts caused in value chains and by business partners.
This creates an integrated approach to sustainability, considering the entire production and supply network and promoting more responsible and transparent business practices. Furthermore, the directive requires large companies to adopt and implement, with maximum commitment, a transition plan for climate change mitigation, aligned with the European Green Deal's goal of climate neutrality by 2050 and with the interim targets set by the European Climate Law.