How to navigate due diligence requirements in your value chain?

Due diligence is addressed in several legislations (think of CSRD, Deforestation, Reach, ..). One of these, CSDDD, sets the topic at the centre. The Corporate Sustainability Due Diligence Directive (CSDDD) is an EU directive that aims to ensure that companies within its scope implement comprehensive human rights and environmental due diligence processes. Introduced as part of the EU's commitment to sustainable and responsible business practices, the directive obliges companies to actively identify, assess, prevent, and mitigate adverse impacts tied to their operations, subsidiaries, and business partners throughout their supply chains.

The directive targets EU and non-EU companies with a turnover of at least EUR 450 million and over 1,000 employees. However, as the directive fosters sustainable and responsible corporate behaviour throughout global value chains, all companies will be impacted at least indirectly. At the beginning of 2025, the legislation itself is being challenged, and proposals are submitted to reduce its current requirements and scope.