RISK MITIGATION

CSDDD qualifying criteria

Scope of the directive The CSDDD targets companies employing more than 1,000 individuals and with a global net turnover exceeding € 450 million ( US $ 464m ). The threshold encompasses approximately 0.05 % of European companies . Non-EU entities generating the same net turnover in the EU market must adhere to the regulations .

Affected companies must identify , prevent , mitigate and account for adverse human rights and environmental impacts throughout their operations , subsidiaries and value chains . Procurement teams , in particular , face expanded responsibilities as the directive introduces a phased implementation schedule to ease the transition .

96 February 2025