What is CSDDD? Who does the Corporate Sustainability Due Diligence Directive cover?

A new era is beginning where large companies are held accountable not only for their own operations but for their entire value chains. CSDDD — Corporate Sustainability Due Diligence Directive (EU) 2024/1760), It imposes a comprehensive due diligence obligation on companies regarding human rights and environmental impacts.

What is CSDDD?

CSDDD (Corporate Sustainability Due Diligence Directive) requires companies of a certain size to maintain their operations, subsidiaries, and business relationship chains. Identifying, preventing, mitigating and being accountable for human rights and environmental adverse impacts. It is an EU directive that imposes an obligation. directive Because of this, it is incorporated into national legislation by member states.

Who does CSDDD include?

CSDDD, essentially big companies Targets. According to agreed thresholds, EU companies exceeding a certain number of employees and a certain net worldwide turnover, as well as non-EU companies generating a certain turnover in the EU, are covered. Implementation is based on company size. gradual It starts with (largest companies first). Note: The scope and timeline may be updated as part of the EU's omnibus process; final thresholds will be clarified through national transfers.

What are the responsibilities of companies?

• Human rights and environmental risks in the value chain identification and prioritization.
• Negative effects prevention and reduction; Corrective actions as needed.
• With suppliers contractual guarantees and verification.
• Complaint mechanisms and stakeholder dialogue.
• Careful processes monitoring and public reporting.

How will this affect Turkish suppliers and SMEs?

Although CSDDD directly covers large corporations, these companies SMEs in the supplier position are indirectly affected.EU buyers require data, audits, and corrective actions from their suppliers to fulfill their due diligence obligations. Therefore, Turkish firms operating in the EU market must have their own... supply chain due diligence And second-party audit Establishing these processes is a competitive advantage.

Independent consulting to set up your supply chain due diligence system in accordance with CSDDD:

Frequently Asked Questions

Is CSDDD a directive or a regulation?

CSDDD is a directive ((EU) 2024/1760); member states need to transpose it into their national legislation. Therefore, implementation details may vary somewhat from country to country.

Which companies does CSDDD cover?

The scope includes large EU companies exceeding certain employee number and net global turnover thresholds, as well as non-EU companies generating high turnover in the EU. Implementation is tiered according to company size and may be updated as part of the EU's simplification process.

How will I, as an SME, be affected by CSDD?

CSDDD directly covers large companies; however, SMEs that supply them are indirectly affected by data, audit, and corrective action demands arising from buyers' due diligence obligations.