What Directive (EU) 2024/1760 of the European Parliament and of the Council of 24 May 2024 on corporate sustainability due diligence and amending Directives (EU) 2019/1937 and (EU) 2022/2555 requires
This directive requires large EU and non-EU companies to conduct risk-based human rights and environmental due diligence across their own operations, their subsidiaries, and their value chains. As outlined in Article 5, companies must identify, prevent, mitigate, and account for adverse impacts, and establish a climate transition plan in line with the Paris Agreement.
Pillar: Workplace · Authority: European Parliament and the Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024L1760
SHA-256 integrity: f200212d5a9c69d6daa2f41bbd1be563f38f39e0e9c236ec446a12c595a2b24b
Primary Citations — 7 traced to source
- Directive (EU) 2024/1760, Article 5 - Due diligence
- Directive (EU) 2024/1760, Article 7 - Integrating due diligence into policies and risk management systems
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