EU CSDDD (Directive (EU) 2024/1760)
The Corporate Sustainability Due Diligence Directive, as amended by Directive (EU) 2026/470, requires very large EU and third-country companies to carry out risk-based human rights and environmental due diligence across their own operations, their subsidiaries and their chains of activities: a due diligence policy and code of conduct, a scoping exercise and in-depth assessment of adverse impacts, prioritisation, prevention and corrective action plans with contractual assurances and SME support, last-resort suspension with an enhanced action plan, remediation, stakeholder engagement, a complaints procedure and notification mechanism, monitoring at least every five years, an annual statement and, for third-country companies, an authorised representative. Scope is above 5,000 employees and EUR 1.5 billion turnover; national authorities supervise with penalties capped at 3 percent of worldwide turnover; liability follows national law; companies comply from 26 July 2029. The climate transition plan duty was deleted.
EU CSDDD (Directive (EU) 2024/1760) is a compliance framework from European Union with 1 domains and 19 controls that map to 2 other frameworks. The largest domains are Due diligence obligations of companies (Articles 5 to 17, 20, 23) – EU CSDDD (Directive (EU) 2024/1760) (19 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (1)
Due diligence obligations of companies (Articles 5 to 17, 20, 23) – EU CSDDD (Directive (EU) 2024/1760)
| Code | Title |
|---|---|
| eu-csddd-directive-eu-2024-1760::Art 10(1)-(5) | Appropriate measures to prevent or mitigate potential adverse impacts |
| eu-csddd-directive-eu-2024-1760::Art 10(6) | Last resort for potential impacts: no new relations, suspension and an enhanced prevention action plan |
| eu-csddd-directive-eu-2024-1760::Art 11(1)-(6) | Appropriate measures to bring actual adverse impacts to an end and minimise their extent |
| eu-csddd-directive-eu-2024-1760::Art 11(7) | Last resort for actual impacts: no new relations, suspension and an enhanced corrective action plan |
| eu-csddd-directive-eu-2024-1760::Art 12 | Remediation of actual adverse impacts |
| eu-csddd-directive-eu-2024-1760::Art 13 | Meaningful engagement with stakeholders |
| eu-csddd-directive-eu-2024-1760::Art 14(1)-(4) | Complaints procedure |
| eu-csddd-directive-eu-2024-1760::Art 14(5) | Notification mechanism |
| eu-csddd-directive-eu-2024-1760::Art 15 | Monitoring |
| eu-csddd-directive-eu-2024-1760::Art 16 | Communicating: the annual statement |
| eu-csddd-directive-eu-2024-1760::Art 17 | Accessibility of information on the European single access point |
| eu-csddd-directive-eu-2024-1760::Art 20(4)-(5) | Use of industry or multi-stakeholder initiatives and independent third-party verification |
| eu-csddd-directive-eu-2024-1760::Art 23 | Authorised representative of third-country companies |
| eu-csddd-directive-eu-2024-1760::Art 5(4) | Due diligence: the eight actions and the retention of documentation |
| eu-csddd-directive-eu-2024-1760::Art 6 | Due diligence support at group level |
| eu-csddd-directive-eu-2024-1760::Art 7 | Integrating due diligence into policies and risk management systems |
| eu-csddd-directive-eu-2024-1760::Art 8 | Identifying and assessing adverse impacts: scoping exercise and in-depth assessment |
| eu-csddd-directive-eu-2024-1760::Art 8(2a) | Limits on requesting information from business partners for the in-depth assessment |
| eu-csddd-directive-eu-2024-1760::Art 9 | Prioritisation of identified adverse impacts |
Maps to 2 other frameworks
Coverage is not the same as your position
This page shows what EU CSDDD (Directive (EU) 2024/1760) overlaps with in general. Where your organisation actually stands, against the standard you are going for and the certifications you already hold, is a different question. Same graph and the same recorded refutations, scoped to you rather than to a pair.
The Compliance Position Diagnostic, $5,000 fixed, ten business daysWhat is EU CSDDD (Directive (EU) 2024/1760) and who does it apply to?
EU CSDDD (Directive (EU) 2024/1760) is a compliance framework from European Union with 1 domains and 19 controls. The Corporate Sustainability Due Diligence Directive, as amended by Directive (EU) 2026/470, requires very large EU and third-country companies to carry out risk-based human rights and environmental due diligence across their own operations, their subsidiaries and their chains of activities: a due diligence policy and code of conduct, a scoping exercise and in-depth assessment of adverse impacts, prioritisation, prevention and corrective action plans with contractual assurances and SME support, last-resort suspension with an enhanced action plan, remediation, stakeholder engagement, a complaints procedure and notification mechanism, monitoring at least every five years, an annual statement and, for third-country companies, an authorised representative. Scope is above 5,000 employees and EUR 1.5 billion turnover; national authorities supervise with penalties capped at 3 percent of worldwide turnover; liability follows national law; companies comply from 26 July 2029. The climate transition plan duty was deleted. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does EU CSDDD (Directive (EU) 2024/1760) actually require?
EU CSDDD (Directive (EU) 2024/1760) has 19 controls organised across 1 domains. The largest domains are Due diligence obligations of companies (Articles 5 to 17, 20, 23) – EU CSDDD (Directive (EU) 2024/1760) (19 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of EU CSDDD (Directive (EU) 2024/1760) do I already cover?
EU CSDDD (Directive (EU) 2024/1760) maps to 2 other compliance frameworks. The top mapping partners are ESRS (revised 2026) (30% coverage), EU Accounting Directive (Directive 2013/34/EU) (5% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I implement EU CSDDD (Directive (EU) 2024/1760)?
Start your EU CSDDD (Directive (EU) 2024/1760) compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about EU CSDDD (Directive (EU) 2024/1760) requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 19 controls and track your progress.
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