The scope of CSDDD compliance considerations is enormous, extending throughout operations, subsidiaries and value chains; Supplier contracts and service level agreements (SLAs)—primary CSDDD ...

EU Adopts Groundbreaking Business Value Chain Law. New Chapter for Corporate Accountability; Enforcement Key to Success. ... (CSDDD) will require companies to conduct due diligence.

Due diligence efforts have become spoiled for choice. The Social & Labor Convergence Program (SLCP) has been saying a ...

Reporting templates will be reduced by 70% and a financial materiality threshold will be introduced. Crucially, it aims to ensure that sustainability reporting requirements on large companies do not ...

As EU member states close in on a common negotiating position on the Corporate Sustainability Due Diligence Directive (CSDDD), they are fighting over whether companies should do a due diligence ...

Full value chain scope: some decision-makers - and many lobby groups - believe that due diligence should be conducted only on European companies’ direct operations, or on the first tier of ...

While supply chain due diligence is not a new issue, the CSDDD introduces an additional layer of accountability. Board Members, CEOs and CFOs will bear wider responsibilities, extending to the ...

After weeks of delay, the CSDDD has finally gained EU backing. However, with a range of concessions and changes made to the legislation, ... The section focusing on cases when a person affected by the ...

One month after the Corporate Sustainability Due Diligence Directive (CSDDD) was pushed through the European Parliament with 374 “aye” votes, the landmark bill has officially been signed into ...