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The interplay between Due Diligence and the EU Corporate Sustainability Reporting Directive

Article January 7, 2025

GRIP

Before the Corporate Sustainability Due Diligence Directive (CSDDD) was finalized, many companies that will likely be in scope of the CSDDD were already preparing for compliance with the Corporate Sustainability Reporting Directive (CSRD), another flagship EU sustainability law. The CSRD requires extensive public disclosures on a broad range of environmental, social, and governance topics (e.g., climate, pollution, labor, and anti-bribery issues). In many respects, the CSDDD and CSRD are intertwined, and companies need to ensure that their compliance efforts are integrated.

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