Introduction to the CSDDD
Kristy Duane
In this video, Kristy provides an overview of the Corporate Sustainability Due Diligence Directive (CSDDD), a key component of the European Green Deal aimed at fostering sustainable and responsible corporate behaviour. Kristy outlines the directive's scope, applicability, and timeline for implementation, as well as the specific thresholds for companies that fall under its requirements.
In this video, Kristy provides an overview of the Corporate Sustainability Due Diligence Directive (CSDDD), a key component of the European Green Deal aimed at fostering sustainable and responsible corporate behaviour. Kristy outlines the directive's scope, applicability, and timeline for implementation, as well as the specific thresholds for companies that fall under its requirements.
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Introduction to the CSDDD
12 mins 43 secs
Key learning objectives:
Understand what the current status of the Corporate Sustainability Due Diligence Directive (CSDDD) is
Identify who the CSDDD applies to
Understand when the CSDDD comes into effect
Overview:
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- From 2027: Companies with over 5,000 employees and a net worldwide turnover of more than 1.5 billion Euros (EU companies) or a net EU turnover of more than 1.5 billion Euros (non-EU companies).
- From 2028: Companies with over 3,000 employees and a net worldwide turnover of more than 900 million Euros (EU companies) or a net EU turnover of more than 900 million Euros (non-EU companies).
- From 2029: Companies with over 1,000 employees and a net worldwide turnover of more than 450 million Euros (both EU and non-EU companies), as well as companies operating qualifying franchising or licensing models.
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Kristy Duane
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