EU Corporate Sustainability Due Diligence Directive 2024/1760, CSDDD - Human Rights and Environmental Due Diligence

What EU Corporate Sustainability Due Diligence Directive 2024/1760, CSDDD - Human Rights and Environmental Due Diligence requires

Large enterprises with more than 500 employees and global net turnover exceeding EUR 150 million, and enterprises in high-risk sectors such as mining, textiles, and agriculture as identified by the CSDDD, must (after Member State transposition by 26 July 2027, with national measures published by 26 July 2028 and applied from 26 July 2029, except Article 16 reporting measures which apply for financial years starting on or after 1 January 2030) identify and assess actual and potential adverse human rights and environmental impacts arising from their own operations, those of their subsidiaries, and where related to their chains of activities those of their business partners, implement preventive and remedial measures, conduct continuous monitoring and evaluation, publicly disclose due diligence, and review and update due diligence policies without undue delay after a significant change and in any event at least every 24 months.

Pillar: Sustainability & ESG · Authority: European Parliament and Council of the European Union · Version: 1.0.0 · Last updated: 2026-06-04

Primary source: https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng

SHA-256 integrity: f56562a92544a8c872265f63c6b89daca67976aa0979061f909198b92c28b0b8

Primary Citations — 6 traced to source

• Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 (CSDDD); entered into force on 25 July 2024.
• Companies must take appropriate measures to identify and assess actual and potential adverse impacts arising from their own operations or those of their subsidiaries and, where related to their chains of activities, those of their business partners.

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