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CSDDD — DIRECTIVE (EU) 2024/1760 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 (Text with EEA relevance)

directive · European Union · 32024L1760

185 provisions · 3 national measures recorded · 62 provisions hand work to national law

Defined terms · All instruments · climate change policy · company law · corporate governance · corporate social responsibility · economic instrument for the environment · environmental impact · environmental liability · environmental protection

1 Subject matter
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2 Scope
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3 Definitions
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4 Level of harmonisation
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5 Due diligence
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6 Due diligence support at a group level
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7 Integrating due diligence into company policies and risk management systems
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8 Identifying and assessing actual and potential adverse impacts
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9 Prioritisation of identified actual and potential adverse impacts
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10 Preventing potential adverse impacts
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11 Bringing actual adverse impacts to an end
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12 Remediation of actual adverse impacts
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13 Meaningful engagement with stakeholders
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14 Notification mechanism and complaints procedure
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15 Monitoring
16 Communicating
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17 Accessibility of information on the European single access point
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18 Model contractual clauses
19 Guidelines
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20 Accompanying measures
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21 Single helpdesk
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22 Combating climate change
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23 Authorised representative
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24 Supervisory authorities
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25 Powers of supervisory authorities
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26 Substantiated concerns
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27 Penalties
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28 European Network of Supervisory Authorities
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29 Civil liability of companies and the right to full compensation
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30 Reporting of breaches and protection of reporting persons
31 Public support, public procurement and public concessions
32 Amendment to Directive (EU) 2019/1937
33 Amendment to Regulation (EU) 2023/2859
34 Exercise of the delegation
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35 Committee procedure
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36 Review and reporting
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37 Transposition
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38 Entry into force
39 Addressees