Directive (EU) 2024/1760 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859.

The Corporate Sustainability Due Diligence Directive (CSDDD) introduces the obligations for companies to conduct appropriate human rights and environmental due diligence with respect to their operations, operations of their subsidiaries, and operations of their business partners in companies’ chains of activities. This Directive shall apply to companies which are formed in accordance with the legislation of a Member State and which fulfil one of the conditions laid down in Article 2. The CSDDD also lays down rules on the liability for violations of the obligations within the scope of this Directive, and the obligation for companies to adopt and put into effect a transition plan for climate change mitigation which aims to ensure, through best efforts, compatibility of the business model and of the strategy of the company with the transition to a sustainable economy and with the limiting of global warming to 1,5 degrees Celsius in line with the Paris Agreement. This Directive shall be without prejudice to obligations in the areas of human, employment and social rights, and of protection of the environment and climate change under other Union legislative acts.