Corporate Sustainability Due Diligence Directive
- Citation
- Directive (EU) 2024/1760
- Jurisdiction
- EU
- Made by
- European Parliament and Council
- Instrument
- Directive
- Status
- In force
What it requires (1 obligation)
Risk-based human rights and environmental due diligence across a company's own operations, its subsidiaries and its chain of activities.
No date set Indicative Expected per an official work plan; date not fixed
- Who it falls on
- Companies within its scope
- Size threshold
- Phased in by turnover and headcount
- Markets
- EU
Application is phased by company size and turnover, and both the thresholds and the phase-in dates have been the subject of subsequent amending proposals. Treat any specific wave date as unsettled until the national transposition that applies to a given company is in force.
This is a register, not advice. It records what an instrument says and when it applies. Whether it applies to a particular company, product or shipment is a question for somebody who knows that business, and the answer is frequently not what the summary above would suggest.
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