The European Corporate Sustainability Due Diligence Directive (CSDDD) is a regulation that requires large companies, mainly those doing business in Europe, to conduct due diligence on the negative impacts of their activities on both human rights and the environment. The CSDDD (Corporate Sustainability Due Diligence Directive) is a regulation that makes it mandatory for large companies, mainly those doing business in Europe, to carry out due diligence (due diligence procedures) on the negative impacts of their activities on both human rights and the environment.

This article summarises the comprehensive review, discussions and amendments that led to the CSDDD in its current form, and provides an overview of the Regulation itself. Note that the article is based on information up to 15 April 2024.

[Commentary] Overview and amendments to the European Corporate Sustainability Due Diligence Directive (CSDDD).
https://aiesg.co.jp/report/240426_csddd/

We hope that through this article you will gain a better understanding of the situation. Please read on.

*Related articles*.
Report list : Regulations/standards
https://aiesg.co.jp/report_tag/基準-規制/

[Commentary] Alphabet soup - Disorder and convergence of sustainability standards.
https://aiesg.co.jp/report/2301226_alphabet-soup/

Commentary] CSRD: The EU version of the Sustainability Reporting Standard just before it comes into force - the impact on Japanese companies.
https://aiesg.co.jp/report/2301120_csrd/

[Commentary] SFDR: What are the EU Sustainable Finance Disclosure Regulations?
-Obligation to disclose ESG-related information on financial products.
https://aiesg.co.jp/report/2301222_sfdr/

[Commentary] ESRS (European Sustainability Reporting Standard).
https://aiesg.co.jp/report/2301120_csrd/