CSDDD (Corporate Sustainability Due Diligence Directive)
Directive (EU) 2024/1760 requiring very large companies to identify, prevent, bring to an end and remedy adverse human rights and environmental impacts in their operations and chain of activities. As amended by the Omnibus I Directive (EU) 2026/470, it covers companies with over 5,000 employees and €1.5 billion turnover; transposition by July 2028, application from July 2029.
See also: Duty of vigilance (French law of 2017)
Reference source: eur-lex.europa.eu
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