EU Corporate Sustainability Due Diligence Directive: Transposition Updates & Resources
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. EU and non-EU companies that fall under the scope of the Directive 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. Approximately 6,000 EU companies and 900 non-EU companies are expected to fall under the Directive's scope.
Below we track transposition progress across the EU, along with reactions, guidance, and analyses from NGOs and other stakeholders.
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 can provide feedback on the proposal to the Ministry of Foreign Affairs until 29 December 2024.
- On 18 November 2024, the Dutch legislator introduced the Corporate International Responsibility Act (Wet Internationaal Verantwoord Ondernemen) (only in dutch).
- Other Member States have also started working on transposition and we will add draft laws and consultation links as they become available online.
Transposition guidance from CSOs and others
- Transposition Guide for the CSDDD, ECCJ in collaboration with 8 CSOs, 12 Nov 2024
- Towards a gender-responsive transposition of the CSDDD, ActionAid, 28 Oct 2024
- Corporate Environmental Due Diligence and Reporting in the EU, Frank Bold & ClientEarth, 19 September 2024
- Transposition of the Corporate Sustainability Due Diligence Directive: A practical guide for National Human Rights Institutions, Danish Institute for Human Rights, 16 Sept 2024
Read the unofficial English translation of the Dutch draft here:
Analysis & guidance for practical implementation
- The European Commission published a set of FAQs on the CSDDD and will issue general and sector-specific guidelines; a first online consultation on guidance is about to be scheduled.
- The EU Corporate Sustainability Due Diligence Directive - How to implement it for children's rights, UNICEF, Oct 2024 (incl. recs for transposition)
- EU Corporate Sustainability Due Diligence Directive: Anti-Slavery International’s analysis, ASI, Oct 2024 (incl. recs for transposition)
- Towards New Human Rights and Environment Due Diligence Laws: Reflections on Changes in Corporate Practice, BIICL, 15 Oct 2024
- Overview of the Corporate Sustainability Due Diligence Directive; Advancing Corporate Responsibility, ECCJ, 24 May 2024
For background on the lead-up to the political agreement reached on 14 December 2023, please refer to this story, and for details on the CSDDD's journey this year up to its entry into force on 25 July 2024, including substantive support from business, please refer to this story.