Mandatory regime · Tier 3 · On the horizon
EU Corporate Sustainability Due Diligence Directive
Obliges very large EU companies to conduct human-rights and environmental due diligence across their full supply chain. Phased application 2027–2029 — cascades supplier-documentation demand downstream.
At a glance
- Jurisdiction
- EU
- Status
- On the horizon
- Type
- Mandatory regime
- Effective
- 26 July 2027
- Citation
- Directive (EU) 2024/1760
Who and what it covers
Applies to
Requirements
What CSDDD requires.
- Due-diligence policyMandatory
- A board-adopted human-rights and environmental due-diligence policy.
- Supply-chain risk assessmentMandatory
- A documented assessment of human-rights and environmental risks across the supply chain.
- Environmental due diligenceMandatory
- Assessment and mitigation of adverse environmental impacts, including deforestation.
- Grievance mechanismMandatory
- An accessible grievance and remediation channel for affected workers and communities.
- Public reporting / disclosureMandatory
- A published sustainability / due-diligence statement or disclosure.
How Commodity Plus helps
Capture the evidence as part of the trade, not after it.
The Commodity Plus compliance package tracks per-regime requirements, stores evidence in an auditable vault, and generates the statements buyers and regulators ask for — across every regime your trade touches.
Frequently asked
- What is CSDDD?
- Obliges very large EU companies to conduct human-rights and environmental due diligence across their full supply chain. Phased application 2027–2029 — cascades supplier-documentation demand downstream.
- What does CSDDD require?
- Key requirements include: Due-diligence policy; Supply-chain risk assessment; Environmental due diligence; Grievance mechanism; Public reporting / disclosure.
- When does CSDDD take effect?
- CSDDD takes effect on 26 July 2027.
Related regimes
EU Forced Labour Regulation
Prohibits products made with forced labour from the EU market. Drives demand for labour-conditions verification, especially in tea, coffee, cocoa, and fishing.
EU Corporate Sustainability Reporting Directive / ESRS
Requires large EU companies to report sustainability data (FY2024 onward); their disclosure obligations create downstream demand for verified supplier data.
Germany Lieferkettensorgfaltspflichtengesetz
German Supply Chain Due Diligence Act, in force since 2023 for companies with 1,000+ employees. German buyers of East-African coffee, cocoa, cotton, and gold already request this documentation.
Norway Transparency Act
In force since July 2022. Norwegian buyers request supply-chain due-diligence disclosure on human rights and decent working conditions.
France Devoir de Vigilance
In force since 2017. French parent companies must publish a vigilance plan covering human-rights and environmental risks across their supply chain.
UK Modern Slavery Act
Requires a published modern-slavery statement covering steps taken to ensure no slavery or human trafficking in operations or supply chains.
UK Environment Act — forest-risk due diligence
Watch item: forest-risk-commodity due-diligence regime under the Environment Act. Secondary legislation pending — surfaced as a readiness item.