DirectiveEuropean Union
CSDDD · Due diligence in sustainability
European reference on corporate due diligence for environmental impacts and human rights.
European Parliament and Council of the EUReview: 8 September 2026
Regulatory reference, not an application programme. This guidance sheet does not replace legal advice or prove compliance. Consult official publications and their modifications; consolidated texts are informational tools.
Why consult this reference
It helps place due diligence responsibilities and distinguish them from CSRD reporting requirements.
What should be taken into account
Not all companies are subject to obligation. Consult amendments, timing and transposition before interpreting an obligation.
Scope, modalities and versions
- Amended by Directive (EU) 2026/470. Do not reproduce the original requirements as current without contrasting them.
Official sources
- EUR-Lex · CSDDD Directive ↗
- EUR-Lex · amendment of 2026 (Directive 2026/470). ↗
- Council of the EU · updated framework ↗
Identity and descriptive content 8 September 2026. La revisión no constituye una auditoría de elegibilidad o cumplimiento ni garantiza que la disponibilidad no haya cambiado.