The Corporate Sustainability Due Diligence Directive (CSDDD) – Shedding light on the state of play
This white paper outlines the current status of the CSDDD (as of early November 2023) and delivers valuable insights on key discussions and developments. Close monitoring of the directive helps companies get a head start over their peers, adjust internal processes and systems accordingly, and well in advance.
The European institutions pursue different approaches to integral parts of the CSDDD. Points of contention relate to the scope of application, oversight duties of directors, the value chain scope and civil liability, among others. It is also becoming apparent that the directive will likely cover a much wider range of topics than existing due diligence laws. Companies already exposed to national supply chain legislation are generally set to be better prepared for the upcoming European rules than their peers and can gain a competitive advantage.
What you will learn:
The fundamental requirements of the Corporate Sustainability Due Diligence Directive (CSDDD) for business
The current positions of the European Commission, the Council and the European Parliament on key elements of the CSDDD
The major topic areas covered by the CSDDD
How the CSDDD compares to the German Supply Chain Act (LkSG)
How IntegrityNext can help future-proof your approach to due diligence