abusesaffiliationarrow-downarrow-leftarrow-rightarrow-upattack-typeburgerchevron-downchevron-leftchevron-rightchevron-upClock iconclosedeletedevelopment-povertydiscriminationdollardownloademailenvironmentexternal-linkfacebookfiltergenderglobegroupshealthC4067174-3DD9-4B9E-AD64-284FDAAE6338@1xinformation-outlineinformationinstagraminvestment-trade-globalisationissueslabourlanguagesShapeCombined Shapeline, chart, up, arrow, graphLinkedInlocationmap-pinminusnewsorganisationotheroverviewpluspreviewArtboard 185profilerefreshIconnewssearchsecurityPathStock downStock steadyStock uptagticktooltiptwitteruniversalityweb

Diese Seite ist nicht auf Deutsch verfügbar und wird angezeigt auf English


18 Mär 2024

Doug Cassel, Emeritus Professor of Law, Notre Dame Law School, USA

Summary of the CSDDD text as approved by the EU Council

European Union Corporate Sustainability Due Diligence Directive (“CSDDD”)

As Approved by EU Council March 15, 2024:


Caveats: The Directive must still be approved by the EU Parliament. This summary is based on an unofficial text of the Directive. The summary is not exhaustive, does not constitute legal advice, and is provided for general information only.

Short Summary: The EU Corporate Sustainability Due Diligence Directive (“CSDDD”) will impose legally enforceable obligations on large EU companies, and on large non-EU companies generating significant revenue in the EU, to carry out human rights and environmental due diligence, to prevent or mitigate potential adverse impacts, and to end or minimize actual adverse impacts on human rights and the environment. The due diligence provisions will be enforceable by substantial administrative penalties and enforcement orders, and by civil liability for damages caused by failures to comply.

The Directive will also require large companies to adopt climate change transition plans compatible with the Paris agreement average global warming target and with EU climate neutrality goals.

By Doug Cassel, Emeritus Professor of Law, Notre Dame Law School, USA

[full summary attached]