CSDDD Reporting
Corporate Sustainability Due Diligence Directive reporting
Companies have to publicly report on the impact of their operations and supply chains on human rights and the environment as well as their due diligence policy via sustainability report or website.
The EU’s Corporate Sustainability Reporting Directive (CSRD) focuses on expanding and standardizing sustainability reporting requirements for companies, ensuring they provide detailed information on their environmental and social impacts.
In contrast, the Corporate Sustainability Due Diligence Directive (CSDDD) aims to establish rules for companies to identify, prevent, mitigate, and account for adverse environmental and human rights impacts in their operations and value chains. In practice, companies based in or operating in the EU may be mandated to comply with both legislations.
