How the CSDDD reshapes corporate re­spon­si­bil­i­ty and human rights

The Corporate Sustainability Due Diligence Directive (CSDDD) is a transformative EU law that imposes mandatory human rights and environmental due diligence obligations on large companies. It requires businesses to identify, prevent, mitigate, and end adverse impacts in their own operations, subsidiaries, and value chains. The directive also mandates the adoption of climate transition plans and links compliance with directors’ duties.

Source: adapted from Schoenherr, February 2025.