White Paper

The Corporate Sustainability Due Diligence Directive (CSDDD) – An overview of the status quo (updated version)

This white paper outlines the state of negotiations between the European Parliament and the Council of the EU as of January 22, 2024, and includes first-hand insights from an EU Parliament policy advisor on the CSDDD shared in an IntegrityNext webinar on 16 January 2024.  

The European Parliament and the Council of the EU reached a provisional agreement on the CSDDD in mid-December 2023. It provides more clarity on integral elements of the directive, especially with respect to the scope of application, the value chain focus, civil liability, the inclusion of the finance industry, the mandatory adoption of climate transition plans, and more.

The CSDDD is set to be more ambitious than other existing due diligence laws. Companies already exposed to national supply chain legislation are generally expected 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)

  • The outcomes of the provisional agreement between the European Parliament and the Council, including up-to-date insights from a Parliament policy advisor on the CSDDD

  • How the CSDDD compares to the German Supply Chain Act (LkSG)

  • The provisional timeline of the CSDDD

  • How IntegrityNext can help future-proof your approach to due diligence