Glossary · regulation

CSDDD

EU Corporate Sustainability Due Diligence Directive — supply-chain due-diligence obligations for large companies.

What is CSDDD?

The Corporate Sustainability Due Diligence Directive is EU Directive 2024/1760, which entered into force on 25 July 2024. It requires in-scope companies to identify, prevent, mitigate and account for human-rights and environmental impacts in their own operations and across their chains of activity (upstream suppliers and partial downstream).

Who is in scope?

Large EU companies (>1,000 employees + >€450M turnover) and non-EU companies meeting comparable turnover thresholds in the EU. Member states must transpose by 26 July 2027; obligations phase in 2027–2029 by company size.

What does CSDDD mean for a UK restaurant group importing from the EU?

UK restaurants are not directly in scope, but their EU-based suppliers and parent groups frequently are. Buyers increasingly require supplier evidence that meets CSDDD due-diligence formats — named origin, working-conditions attestation, environmental-impact data. Importable's evidence pack supplies these as artefacts, scoped at the consignment level.

Is Importable CSDDD-certified?

No — "CSDDD-ready" is operator-declared, not externally certified. The evidence-pack schema covers the data CSDDD requires, but third-party assurance against an ISAE 3000 / 3410 standard is forthcoming. Until then the badge is tier "declared", not "verified".


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