The EU DDD is a complimentary piece of legislation that should be considered alongside the CSRD.

While the CSRD is concerned with reporting ESG, the CSDDD is concerned with demonstration of due diligence, i.e. the actual doing.

The aim of this Directive is to foster sustainable and responsible corporate behaviour and to anchor human rights and environmental considerations in companies’ operations and corporate governance. The new rules will ensure that businesses address adverse impacts of their actions, including in their value chains inside and outside Europe. 

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