What is the EU Corporate Sustainability Due Diligence Directive (CSDDD)?

Curated by Vinod Kumar Jain & Amit Jain · All Frontier Global · free, no login

CSDDD (also called CS3D) requires large EU companies to conduct due diligence on human rights and environmental impacts throughout their value chains — including their Indian suppliers. Scope: EU companies with 500+ employees and EUR 150M+ global turnover (from 2027), gradually expanding to mid-size companies. Obligations include: (1) map supply chain impacts, (2) prevent, mitigate, or remedy human rights and environmental harms, (3) establish complaint mechanisms, (4) report annually on due diligence activities. Indian exporters to large EU companies must be prepared to undergo supplier assessments and provide compliance evidence.

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