CSDDD Guide: Navigating the Corporate Sustainability Due Diligence Directive
CSDDD requires businesses to assess and take responsibility for impacts right across their value chains, in a manner that has not been required previously. This exercise requires a strategic lens along with a clear sense of practicality which is why SB+CO and 60 Decibels have partnered to produce this guide.
The Evolving Landscape of ESG Regulations
As the European Union continues to expand its Green Deal initiatives, companies are facing new regulatory challenges. While many organizations are finalizing their Corporate Sustainability Reporting Directive (CSRD) implementations, attention is now turning to the Corporate Sustainability Due Diligence Directive (CSDDD).
Key Aspects of CSDDD
The CSDDD represents a significant development in corporate sustainability requirements:
- Implementation Timeline: The first set of in-scope companies will be affected starting in 2027.
- Scope: Builds upon existing EU Green Deal regulations.
- Compliance: Non-compliance penalties may reach up to 5% of net global turnover.
Preparing for CSDDD Implementation
In collaboration with SB+CO, we’ve developed a guide that examines the implications of CSDDD. This resource is based on discussions with practitioners who are in the early stages of preparation.
The guide covers:
- An overview of CSDDD requirements
- Recommended actions for companies to take in 2025
- Strategies to manage implementation effectively
Insights from Industry Professionals
Our research includes perspectives from sustainability, procurement, and legal practitioners. These professionals have shared their experiences and approaches to CSDDD preparation, offering valuable insights for organizations beginning this process.
Planning for 2025 and Beyond
As sustainability teams move past the peak of CSRD implementation, it’s crucial to begin focusing on CSDDD compliance. The whitepaper aims to provide a foundation for this planning process, helping companies avoid last-minute rushes and develop comprehensive strategies.For more information on CSDDD and its implications for your organization, please get in touch!
This guide is a joint publication with SB+CO, combining research and analysis to provide insights on CSDDD compliance.