Corporate Sustainability Due Diligence Directive (CSDDD). CDP Policy Explainer

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Corporate Sustainability Due Diligence Directive (CSDDD). CDP Policy Explainer

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Business and biodiversity basics Integrating biodiversity into a business context

This CDP paper addresses the European Union's proposal for a Corporate Sustainability Due Diligence Directive (CSDDD), highlighting relevant aspects such as:

1. Objectives and scope of the CSDDD.
2. Obligations for companies in terms of due diligence.
3. Responsibilities of company directors.
4. Sanctions and civil liability.
5. Implications for corporate sustainability disclosures.

The document is a practical guide for companies to understand and prepare for this important new European regulation on sustainability and human rights in value chains, for which:

• Explains how CSDDD will affect business operations and supply chains.
• It details the new legal obligations that companies will have.
• It clarifies which companies will be subject to the directive.
• Outlines the steps businesses need to take to comply with due diligence.
• Analyse how the CSDDD relates to other EU sustainability regulations.
• Provides recommendations on how to prepare for implementation.
• Highlights opportunities for companies to lead in sustainability.

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