Full definition
Corporate Sustainability Due Diligence Directive, adopted on 13 June 2024 (EU 2024/1760), to be transposed by July 2026. Applies, after Omnibus 2025, to EU companies with > 5,000 employees and > €1.5bn in turnover, then progressive tiers down to 1,000 employees and €450M in turnover. Requires a climate transition plan aligned with the Paris Agreement (Article 22) and extended due diligence: mapping human rights and environmental risks, prevention measures, complaint mechanisms and monitoring effectiveness. Penalties: up to 5 % of global turnover. Do not confuse it with CSRD (sustainability reporting) or with France’s Vigilance Law 2017-399 (pre-existing French due diligence, narrower scope).
Also known as
- CS3D
- Devoir de vigilance européen
- Due Diligence Directive