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ARTICLE · 28 OCTOBER 2024

October 2024 - ESG

Arthur Cox
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The CSDDD entered into force in July 2024. Member States are required to transpose the CSDDD into national law by 26 July 2026 and it will apply on a phased basis, commencing for the first group of in-scope.

IrelandCorporate/Commercial Law
Arthur Cox
Arthur Cox
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CORPORATE SUSTAINABILITY DUE DILIGENCE DIRECTIVE (CSDDD)

The CSDDD entered into force in July 2024. Member States are required to transpose the CSDDD into national law by 26 July 2026 and it will apply on a phased basis, commencing for the first group of in-scope companies from 26 July 2027.

For in-scope companies, the CSDDD will:

  • impose due diligence obligations covering adverse human rights and environmental impacts with respect to companies' own operations, those of their subsidiaries and their "chains of activities"; and
  • require the adoption and implementation of a climate transition plan in line with the Paris Agreement.

For more information on the CSDDD, including the scope, timing of application, climate transition plans and the due diligence process, see our Briefing: New Due Diligence Obligations for Corporates Enter into Force.

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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