根据欧盟理事会的说明，CSDDD的主要目的是，解决欧盟的大型企业及非欧盟但在欧盟境内开展重大活动的企业（Large EU companies and non-EU companies with significant EU activities）经营活动对人权及环境的重大不利影响。二、主要内容（一）关键定义（二）适用范围 根据CSDDD第2条的规定，下列类型企业受到CSDDD的...
根据欧盟理事会的说明,CSDDD的主要目的是,解决欧盟的大型企业及非欧盟但在欧盟境内开展重大活动的企业(Large EU companies and non-EU companies with significant EU activities)经营活动对人权及环境的重大不利影响。 二、主要内容 (一)关键定义 (二)适用范围 根据CSDDD第2条的规定,下列类型企业受到CSDDD的管辖: ...
The Corporate Sustainability Due Diligence Directive(CSDDD) is a new piece of legislation that will require both EU and non-EU companies to conduct environmental and human rights due diligence across their operations, subsidiaries, and value chains. The purpose of the legislation is to oblige compan...
EU companies with more than 500 employees and a net global turnover above €150 million and non‑EU companies with more than €300 million net EU turnover will be subject to the new rules. Further clarity is required on the non‑EU capture, and it may be aligned with the Corporate S...
It is an important milestone for establishing a level playing field for large EU and non-EU companies on human rights and environmental due diligence. It is also a stepping stone to raise the bar on responsible business conduct across many thousands of businesses, including companies outside the...
Only turnover, and only that generated in the EU, will be considered for non-EU companies. The minimum turnover threshold has also increased from EUR150 million to EUR450 million. Franchises – a new, discrete threshold The final CSDDD introduces a ...
The EU Corporate Sustainability Due Diligence Directive (CSDDD) will require in-scope companies to carry out risk-based human rights and environmental due diligence in their own operations, in those of their subsidiaries and in their ‘chain of activities’ (in relation to both upstream and downst...
Non-EU companies and parent companies with a net turnover generated in the EU/EEA of at least EUR 450 million in the last financial year, regardless of the number of employees. Obligations under the CSDDD will be phased in gradually during a transition phase: Companies with more than 5,000...
(or a process the EU has yet to develop). As with other types of due diligence, companies are to employ qualitative and quantitative factors with commonly used inputs; in addition to company-wide risks (e.g., business operations risks, geographic and context risks, p...
EU guidance on forced labour in supply chains can prepare businesses for EU Corporate Sustainability due diligence Directive (CSDDD) & similar supply chain due diligence laws and how EcoVadis can help