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

This article summarizes the comprehensive review and discussion/amendments that led to the CSDDD in its current form, and then provides an overview of the regulations themselves. Note that the article is based on information available through April 15, 2024.

Commentary] Overview of the European Corporate Sustainability Due Diligence Directive (CSDDD) and its Amendments
https://aiesg.co.jp/topics/report/240426_csddd/

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*Related Article*.
Report List : Regulations/Standards
https://aiesg.co.jp/topics/report/tag/基準-規制/

Commentary] Alphabet Soup - Disruptions and Convergence of Sustainability Standards
https://aiesg.co.jp/topics/report/2301226_alphabet-soup/

CSRD: The EU Sustainability Reporting Standard Just Before It Enters into Force: The Impact on Japanese Companies
https://aiesg.co.jp/topics/report/2301120_csrd/

SFDR: What are the EU Sustainable Finance Disclosure Rules?
～ESG-related information disclosure requirements for financial products
https://aiesg.co.jp/topics/report/2301222_sfdr/

Commentary] Overview of ESRS (European Sustainability Reporting Standards)
https://aiesg.co.jp/topics/report/2301120_csrd/