Corporate & Business DOUE Importance: 6/10

Corrigendum to the EU directive on corporate sustainability due diligence

10 Mar 2026 Effective: 05 Jul 2024 8 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.

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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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Full official title

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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Affected sectors

SMEs Retail & Trade Construction Technology Agriculture Transport

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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