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EU Corporate Sustainability Due Diligence Directive (Directive 2024/1760)

Requires large EU companies to identify and mitigate human rights and environmental impacts in supply chains.

View official source document

32

Rules extracted

237

Obligations decomposed

7.4x

Avg obligations per rule

🇪🇺 European Union

Jurisdiction

About this regulation

Supply chain human rights and environmental due diligence obligations for large companies

What AuditDSS covers

Source

1

Regulation

Extracted

32

Rules

Decomposed

237

Obligations

7.4x

Decomposition ratio

Each rule is decomposed into an average of 7.4 atomic obligations — the smallest testable units that can be independently violated.

Fully extracted & scored

All 237 obligations have been decomposed, titled, risk-scored, and embedded for semantic matching.

Risk scoring

Every obligation in CSDDD/CS3D is scored across independent risk dimensions:

W

Obligation Weight

How critical within the regulatory framework

L

Violation Likelihood

How often breached in practice

E

Enforcement Evidence

Regulator enforcement history and penalties

C

Cascade Dependency

How many obligations depend on this one

Regulatory details

Full title
EU Corporate Sustainability Due Diligence Directive (Directive 2024/1760)
Regulatory body
European Parliament and Council
Jurisdiction
🇪🇺 European Union
Document type
directive
Effective date
July 26, 2027
Issuing authority
European Parliament and Council
Industry
Carbon & ESG Reporting
Official source
View source document ↗

Who this applies to

large undertakings (>1000 employees, >EUR 450M turnover)third-country undertakings (>EUR 450M EU turnover)regulated financial undertakings

Key requirements

  • human rights due diligence across chain of activities
  • environmental due diligence across chain of activities
  • climate transition plan aligned with Paris Agreement 1.5C
  • civil liability for failure to prevent adverse impacts
  • stakeholder engagement and complaints procedure
  • periodic monitoring and public reporting

Frequently asked questions about CSDDD/CS3D

What is CSDDD/CS3D?
Supply chain human rights and environmental due diligence obligations for large companies

Who does CSDDD/CS3D apply to?
CSDDD/CS3D applies to large undertakings (>1000 employees, >EUR 450M turnover), third-country undertakings (>EUR 450M EU turnover), regulated financial undertakings.

How many obligations does CSDDD/CS3D contain?
AuditDSS has decomposed CSDDD/CS3D into 237 atomic obligations from 32 rules. Each obligation is independently testable and risk-scored.

What are the key requirements of CSDDD/CS3D?
The key requirements include: human rights due diligence across chain of activities, environmental due diligence across chain of activities, climate transition plan aligned with Paris Agreement 1.5C, civil liability for failure to prevent adverse impacts, stakeholder engagement and complaints procedure, periodic monitoring and public reporting.

How can I assess my CSDDD/CS3D compliance?
Upload your compliance policy to AuditDSS. The platform maps your document against all 237 CSDDD/CS3D obligations using deterministic AI scoring — not checklists or LLM summaries. You get a risk-scored gap analysis showing exactly which obligations are covered, partially covered, or missing.

Which jurisdiction enforces CSDDD/CS3D?
CSDDD/CS3D is enforced in European Union by European Parliament and Council.

When did CSDDD/CS3D come into effect?
CSDDD/CS3D became effective on July 26, 2027.

What industry does CSDDD/CS3D apply to?
CSDDD/CS3D is primarily relevant to the Carbon & ESG Reporting industry. AuditDSS covers 58 regulations in this industry sector.

Build a CSDDD/CS3D compliance pack

Don't have a compliance policy yet? AuditDSS generates a complete compliance pack for CSDDD/CS3D — alone or combined with other regulations your business needs. Every clause is mapped to specific obligations.

Policy

High-level commitments and governance framework covering CSDDD/CS3D requirements.

Procedures

Step-by-step operational procedures to implement each policy commitment.

Forms & checklists

Ready-to-use forms, registers, and checklists for day-to-day compliance operations.

Multi-regulation

Combine CSDDD/CS3D with other regulations into a single unified compliance pack for your business.

Build CSDDD/CS3D compliance pack

Already have a policy? Assess it against CSDDD/CS3D

1

Upload your document

Upload your compliance policy, program manual, or operational document. AuditDSS accepts any text-based document.

2

AI maps against 237 obligations

Your document is scored against every obligation in CSDDD/CS3D. Each claim is mapped to the obligation tree and evaluated for coverage.

3

Risk-scored gap report

Receive every gap ranked by risk priority with remediation guidance, enforcement evidence, and cascade impact analysis.

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