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The EU corporate sustainability due diligence directive (CSDDD) : your guide to understanding

 
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<title>EU corporate sustainability due diligence directive (CSDDD)</title>
<subTitle>: your guide to understanding</subTitle>
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<dateIssued>2024</dateIssued>
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<abstract displayLabel="Summary">The document provides an overview of the EU Corporate Sustainability Due Diligence Directive (CSDDD), which entered into force in July 2024 as part of the European Green Deal. It explains the directive's purpose to harmonize sustainability due diligence obligations across the EU, requiring large EU and non-EU companies to identify, prevent, mitigate, and end adverse human rights and environmental impacts throughout their operations and supply chains. The CSDDD introduces phased compliance timelines through 2029, mandates adoption of risk-based due diligence policies, climate transition plans aligned with the Paris Agreement, and whistleblower mechanisms. It also establishes significant liability risks, including civil litigation and regulatory penalties of up to 5% of global turnover for non-compliance. The guide highlights the interplay between CSDDD and CSRD reporting requirements and offers practical steps for companies to prepare, such as scoping, updating processes, mitigating litigation risk, and leveraging technology for compliance</abstract>
<tableOfContents displayLabel="Contents">Brief Introduction to the CSDDD -- Background -- The role of the CSDDD within the European Green Deal -- How are the CSRD and CSDDD related? -- CSDDD Scope and Timeline -- What are in-scope companies' core obligations under the CSDDD? -- Key Liability Risks under the CSDDD -- Preparing for the CSDDD & How Jones Day Can Help -- How Sphera Can Help</tableOfContents>
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<topic>Normativa europea</topic>
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<topic>Acuerdo de París</topic>
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<topic>Mitigación de riesgos</topic>
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<topic>Directiva CSDDD</topic>
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<topic>Directiva CSRD</topic>
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<title>Directiva (UE) 2024/1760 del Parlamento Europeo y del Consejo, de 13 de junio de 2024, sobre diligencia debida de las empresas en materia de sostenibilidad y por la que se modifican la Directiva (UE) 2019/1937 y el Reglamento (UE) 2023/2859</title>
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