Corrigendum to the EU directive on corporate sustainability due diligence
10 Mar 2026Effective: 05 Jul 2024141 views
Who is affected:
Large European companies with more than 1,000 employees and €450M in annual turnover
Summary
Technical errors are corrected in the directive requiring large companies to identify and manage negative impacts on human rights and the environment across their value chains.
Detailed analysis
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This corrigendum affects Directive (EU) 2024/1760 on corporate sustainability due diligence (CSDDD), which requires large companies to identify, prevent and mitigate adverse impacts on human rights and the environment throughout their supply chains. The original directive applies to companies with more than 1,000 emplo…
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CELEX:32024L1760R(03): Corrección de errores de la Directiva (UE) 2024/1760 del Parlamento Europeo y del Consejo, de 13 de junio de 2024, sobre diligencia debida de las empresas en materia de sostenibilidad y por la que se modifican la Directiva (UE) 2019/1937 y el Reglamento (UE) 2023/2859 (DO L, 2024/1760, 5.7.2024)
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