The CSDDD (Corporate Sustainability Due Diligence Directive) or CS3D is a legislation designed to enforce respect for human rights and the environment throughout businesses’ supply chains.
The CSDDD is a European Union directive that establishes legal accountability for businesses concerning environmental and human rights. The directive aims to ensure companies identify, prevent, and mitigate negative environmental and human rights impacts in their supply chains
Who needs to comply?
EU companies with 1000+ employees and €450M+ revenue
High-impact sectors (e.g., textiles, agriculture)
Non-EU companies with similar EU revenue
This directive promotes responsible business practices and will enter into force starting from 2028.
Source: World Economic Forum
