What EU Corporate Sustainability Due Diligence Directive 2024/1760 requires
Directive (EU) 2024/1760 (CS3D) requires large companies to conduct human rights and environmental due diligence across their own operations, subsidiaries, and business partners in their chain of activities, with Phase 1 applying to companies with over 5,000 employees and EUR 1,500,000,000 turnover from 26 July 2027, civil liability under Article 22 for actual adverse impacts, and maximum penalties of 5% of net worldwide turnover.
Pillar: Sustainability & ESG · 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: 97b38f4d2a66c5843cacca6d6f9b655595a4f55d48de103c1abdb3db78512807
Primary Citations — 6 traced to source
- Articles 1-3, 5-10, 13-17, 22, 25-26, Annexes Part I (human rights instruments) and Part II (environmental conventions) — Directive (EU) 2024/1760 of the European Parliament and of the Council on Corporate Sustainability Due Diligence (CS3D)
- Principles 11-24 (corporate responsibility to respect human rights, human rights due diligence, access to remedy) — UN Guiding Principles on Business and Human Rights (UNGPs)
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