{"id":4646,"date":"2023-11-06T14:17:34","date_gmt":"2023-11-06T12:17:34","guid":{"rendered":"https:\/\/scrapad.com\/blog\/"},"modified":"2024-09-02T09:58:29","modified_gmt":"2024-09-02T07:58:29","slug":"csddd-or-corporate-sustainability-due-diligence-directive","status":"publish","type":"post","link":"https:\/\/scrapad.com\/en\/blog\/csddd-or-corporate-sustainability-due-diligence-directive","title":{"rendered":"What is the CSDDD or Corporate Sustainability Due Diligence Directive?"},"content":{"rendered":" \n    <div class=\"c-post--header\" style=\"background-image: url(https:\/\/scrapad.com\/wp-content\/uploads\/2023\/11\/directiva-diligencia-debida-csdd.jpg);\">\n        <a href=\"\" class=\"c-back-action\">\n            Go back        <\/a>\n        <h1>What is the CSDDD or Corporate Sustainability Due Diligence Directive?<\/h1>\n\t\t<p class=\"c-post--author\">\n\t\t\tAuthor:\t\t\t<a href=\"https:\/\/scrapad.com\/en\/author\/scrapad-admin\/\">ScrapAd<\/a>\n\t\t<\/p>\n        <div class=\"c-post--meta\">\n            <p>06\/11\/2023<\/p>\n            <div class=\"c-post--actions\">\n                <a onclick=\"window.print()\" class=\"c-article__action\">\n                    <i class=\"large material-icons icon\">print<\/i>\n                <\/a>\n                <a data-clipboard-text=\"\" class=\"c-article__action\">\n                    <i class=\"large material-icons icon\">content_copy<\/i>\n                <\/a>\n                <span class=\"c-article__action share__trigger\">\n\t\t\t\t\t<i class=\"large material-icons icon\">share<\/i>\n\t\t\t\t\t<ul class=\"share__displays\">\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/facebook.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a href=\"https:\/\/twitter.com\/share?text=&amp;url=\" target=\"_blank\" rel=\"noopener\">\n                                <img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/twitter.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&amp;url=&amp;title=&amp;summary=&amp;source=\" target=\"_blank\" rel=\"noopener\">\n                                <img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/linkedin.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t<a\n\t\t\t\t\t\t\t\thref=\"mailto:info@scrapad.com?&amp;cc=&amp;bcc=&amp;subject=&amp;body=\"\n\t\t\t\t\t\t\t\ttarget=\"_blank\"\n\t\t\t\t\t\t\t>\n                                <img decoding=\"async\" src=\"https:\/\/scrapad.com\/wp-content\/plugins\/scrapad-blocks\/assets\/icons\/share\/email.svg\" alt=\"\">\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t<\/ul>\n\t\t\t    <\/span>\n            <\/div>\n        <\/div>\n    <\/div>\n     \n    <section class=\"c-container \" style=\" background-color: #FBFBFB; background-size: cover; --xsPadding: 40px 25px 40px 25px; --smPadding: 40px 25px 40px 25px; --mdPadding: 80px 100px 80px 100px; --lgPadding: 80px 100px 80px 100px; --xlPadding: 80px 100px 80px 100px; --xxlPadding: 80px 200px 80px 200px;  \">\n        <div class=\"wp-block-scrapad-blocks-container c-post\">\n<div class=\"c-article__desc wp-block-scrapad-blocks-article-desc\">\n<p>The European Parliament went a step further in&nbsp;<strong>approving the&nbsp;<a href=\"https:\/\/commission.europa.eu\/business-economy-euro\/doing-business-eu\/corporate-sustainability-due-diligence_en\" target=\"_blank\" rel=\"noreferrer noopener\">Corporate Due Diligence Directive<\/a>&nbsp;(CSDDD)<\/strong>, which aims to&nbsp;<strong>ensure that companies take measures to identify, prevent, mitigate, eliminate and remedy adverse human rights and environmental impacts<\/strong>&nbsp;of their activities. We tell you more about this new directive and its obligations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the CSDDD<\/h2>\n\n\n\n<p>This European proposal for a Directive on sustainability due diligence aims to&nbsp;<strong>promote sustainable and responsible business behaviour in companies<\/strong>.<\/p>\n\n\n\n<p>It obliges them to&nbsp;<strong>identify, prevent and design measures to address the negative environmental and human rights impacts<\/strong>&nbsp;of their activities.<\/p>\n\n\n\n<p>This Directive will help the EU to make the transition to a&nbsp;<strong>more climate-neutral and environmentally friendly economy<\/strong>, as specified in the&nbsp;<a href=\"https:\/\/commission.europa.eu\/strategy-and-policy\/priorities-2019-2024\/european-green-deal_en\" target=\"_blank\" rel=\"noreferrer noopener\">European Green Deal<\/a>&nbsp;or the UN&nbsp;<a href=\"https:\/\/sdgs.un.org\/goals\" target=\"_blank\" rel=\"noreferrer noopener\">Sustainable Development Goals<\/a>.<\/p>\n\n\n\n<p>It is expected&nbsp;<strong>to be transposed by the Member States within two years<\/strong>&nbsp;of its entry into force.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Types of companies where the CSDDD applies<\/h2>\n\n\n\n<p>The Due Diligence Directive&nbsp;<strong>applies to large EU companies and to non-EU companies operating in the EU<\/strong>.<\/p>\n\n\n\n<p>The&nbsp;<strong>criteria<\/strong>&nbsp;on which it is based for EU companies are, firstly, the&nbsp;<strong>number of employees<\/strong>&nbsp;and, secondly, the&nbsp;<strong>company&#8217;s worldwide net turnover<\/strong>.&nbsp;<strong>For non-EU companies<\/strong>, on the other hand,&nbsp;<strong>the criteria relate to the net turnover generated in the EU<\/strong>.<\/p>\n\n\n\n<p>The obligations would first apply to&nbsp;<strong>companies with more than 1000 employees<\/strong>&nbsp;and&nbsp;<strong>a worldwide net turnover of 300 million euros<\/strong>. 300 million three years after the entry into force of the Directive.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Due diligence obligations for companies<\/h2>\n\n\n\n<p>This new proposal&nbsp;<strong>will require companies<\/strong>&nbsp;to do the following:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Incorporate due diligence into their strategies.&nbsp;<\/li>\n\n\n\n<li>Determine actual or potential negative impacts on human rights and the environment.&nbsp;<\/li>\n\n\n\n<li>Prevent or mitigate potential impacts.&nbsp;&nbsp;<\/li>\n\n\n\n<li>Terminate or minimise actual impacts.&nbsp;<\/li>\n\n\n\n<li>Establish and maintain a grievance procedure.&nbsp;<\/li>\n\n\n\n<li>Monitor the effectiveness of the due diligence policy and measures.&nbsp;<\/li>\n\n\n\n<li>Communicate publicly on due diligence.<\/li>\n<\/ol>\n\n\n\n<p>On the other hand, it states that&nbsp;<strong>managers must establish and monitor the implementation of due diligence<\/strong>, as well as integrate it into corporate strategy,&nbsp;<strong>ensuring the inclusion of human rights, climate change and environmental consequences<\/strong>&nbsp;in their decisions.<\/p>\n\n\n\n<p>In addition, some large companies are required to&nbsp;<strong>adopt a plan to ensure that they adopt a business model compatible with limiting global warming<\/strong>&nbsp;to 1.5\u00b0C as implemented in the&nbsp;<a href=\"https:\/\/www.un.org\/en\/climatechange\/paris-agreement\" target=\"_blank\" rel=\"noreferrer noopener\">Paris Agreement<\/a>.<\/p>\n\n\n\n<p>Finally, it is important to note that&nbsp;<strong>the proposal also holds the company ultimately responsible for adverse impacts on human rights or the environment<\/strong>&nbsp;if it does not put in place the necessary prevention or mitigation measures.<\/p>\n\n\n\n<p>From ScrapAd we hope you found interesting this post in which we have explained what is the CSDDD or Due Diligence Directive that directly affect companies in terms of sustainability. On our platform for&nbsp;<a href=\"https:\/\/scrapad.com\/en\/\" target=\"_blank\" rel=\"noreferrer noopener\">buy and sell waste<\/a>, you can prevent sending the waste you generate or manage to landfill, giving it a second life.&nbsp;<a href=\"https:\/\/marketplace.scrapad.com\/register\" target=\"_blank\" rel=\"noreferrer noopener\">Register for free<\/a>.<\/p>\n<\/div>\n<\/div>\t<\/section>\n        <div class=\"c-container c-post--related\" style=\"background-color: #F7F5F2; --xsPadding: 40px 25px 40px 25px; --smPadding: 40px 25px 40px 25px; --mdPadding: 40px 25px 40px 25px; --lgPadding: 72px 100px 72px 100px; --xlPadding: 72px 100px 72px 100px; --xxlPadding: 72px 100px 72px 100px;\">\n        <div class=\"container\">\n            <h3 class=\"c-article__side__heading\">Other posts that may interest you\u2026<\/h3>\n        <\/div>\n        <div class=\"scrapad-blocks-related glide\" data-autoplay=\"4000\" data-views-desktop=\"3\" data-views-tablet=\"2\" data-views-mobile=\"1\" 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Discover the reasons (green demand, supply shortages) and how to take advantage of this opportunity.<\/p>\n                <\/div>\n                <div class=\"c-blog__item__footer\">\n                    <span class=\"c-blog__item__link\">Show details<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n                                <\/div>\n                                                            <\/div>\n            <\/div>\n        <\/div> \n    <\/div>\n    ","protected":false},"excerpt":{"rendered":"<p>The European Parliament went a step further in approving the Corporate Due Diligence Directive (CSDDD), which aims to ensure that companies take measures to identify, prevent, mitigate, eliminate and remedy adverse human rights and environmental impacts of their activities.<\/p>\n","protected":false},"author":2,"featured_media":4649,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[40],"tags":[],"class_list":["post-4646","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability"],"acf":{"post_country":{"simple_value_formated":"<ul><li><a class=\"post-link\" href=\"https:\/\/scrapad.com\/en\/paises\/spain\/\" rel=\"bookmark\">Spain<\/a><\/li><\/ul>","value_formated":{"postIds":[2676],"postType":"paises"},"value":["2676"],"field":{"ID":0,"key":"field_64ef02d93e348","label":"Pa\u00eds","name":"post_country","aria-label":"","prefix":"acf","type":"relationship","value":null,"menu_order":0,"instructions":"","required":0,"id":"","class":"","conditional_logic":0,"parent":"group_64ef02d9ad6ee","wrapper":{"width":"","class":"","id":""},"post_type":["paises"],"post_status":["publish"],"taxonomy":"","filters":["search","post_type","taxonomy"],"return_format":"id","min":"","max":"","elements":"","_name":"post_country","_valid":1}}},"_links":{"self":[{"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/posts\/4646","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/comments?post=4646"}],"version-history":[{"count":4,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/posts\/4646\/revisions"}],"predecessor-version":[{"id":8883,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/posts\/4646\/revisions\/8883"}],"acf:post":[{"embeddable":true,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/paises\/2676"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/media\/4649"}],"wp:attachment":[{"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/media?parent=4646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/categories?post=4646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/scrapad.com\/en\/wp-json\/wp\/v2\/tags?post=4646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}