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История

6 Фев 2025

EU Corporate Sustainability Due Diligence Directive: Transposition Updates & Resources

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On 25 July 2024, the Corporate Sustainability Due Diligence Directive (CSDDD) entered into force. The 27 EU Member States now have until 26 July 2026 to transpose it into national legislation. While some Member States like Germany and France already have due diligence laws that require adjustments to comply with the Directive, other Member States will need to enact new legislation.

The CSDDD establishes legal obligations for businesses to respect human rights and the environment. Large companies based or operating in the EU market are required to carry out human rights and environmental due diligence across their global "chains of activities." The Directive also empowers victims of corporate abuse to take legal action against companies in the national courts of EU Member States. It emphasises smart and focused action as well as protections for SMEs.

According to new analysis from SOMO, less than 3,400 EU-based corporate groups fall under the Directive's scope, which is substantially lower than a simple count of companies would suggest (the European Commission estimates 6,000 companies fall under the directive).

The CSDDD represents a compromise reached after a long and intense legislative process. For background on the lead-up to the political agreement between EU co-legislators of 14 December 2023, please refer to this story. For details on the CSDDD's final yet tumultuous journey in 2024 until its formal entry into force, please refer to this story. Both stories include accounts of the unprecedented support many businesses have had for the CSDDD.

Below we track CSDDD developments during its transposition phase, including transposition progress across the EU as well as reactions, guidance, and analyses from NGOs and other stakeholders.

Omnibus 'simplification' agenda

The EU Commission President's recent announcement of a potential Omnibus law supposed to 'streamline' key instruments of the EU Green Deal (CSDDD, CSRD, Taxonomy) has sparked concerns from business, civil society and beyond, which we are also documenting in the timeline below. "European lawmakers must hold their nerve", Heidi Hautala and Phil Bloomer comment in Reuters in light of the current deregulation push and 'bureaucratic burden' rethoric.

National transposition drafts & consultations

  • Netherlands: On 18 November 2024, the Dutch legislator introduced the Corporate International Responsibility Act (Wet Internationaal Verantwoord Ondernemen) (only in Dutch); stakeholders were asked to provide feedback on the proposal to the Ministry of Foreign Affairs until 29 December 2024.
  • Finland: The Govt. reportedly set up a working group running until September to prepare a national transposition proposal.
  • Sweden: The Govt. last year announced plans to appoint a special investigator & reportedly intends to set up an expert group for transposition.
  • Germany: The Federal Ministry of Labour has been working "intensively" on a draft transposition law, while upcoming elections add a point of uncertainty.
  • Other Member States have also started working on transposition and we will add draft laws and consultation links as they become available online.

Read the unofficial English translation of the Dutch draft here:

Transposition guidance from CSOs and others

Analysis & guidance for practical implementation

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