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

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 ...

One key aspect of the CSDDD is that it holds businesses accountable for the actions of other companies along their value chain. The proposal limits that responsibility of Article 8 to direct ...

But CSDDD doesn’t just mandate compliance—it presents a unique opportunity for companies to lead in sustainability, create value and differentiate themselves in a competitive market. For supply chain ...

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

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 ...

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 ...

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 ...