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Corporate Sustainability Due Diligence Directive (CSDDD)

Corporate Sustainability Due Diligence Directive (CSDDD)

EU
osapiens

The Corporate Sustainability Due Diligence Directive (CSDDD) requires large companies to assess, prevent, and mitigate adverse impacts on human rights and the environment throughout their value chains.

Introduction to the regulations

Directive (EU) 2024/1760 establishes a pioneering European framework to require large companies to integrate risk assessments and prevention mechanisms for adverse impacts on human rights and the environment throughout their supply chain. Inspired by the UN Guiding Principles and the OECD recommendations, the standard seeks to strengthen corporate responsibility and align business operations with the objectives of the European Green Deal and the Paris Agreement.

Who is affected?

  1. Companies with more than 1000 employees and a net annual turnover exceeding 450 million euros.
  2. Parent companies that consolidate the personnel and turnover figures of the entire group above these thresholds.
  1. Entities with franchise or licensing models that generate more than 80 million euros in royalties and 22.5 million in turnover.
  2. Companies not established in the EU, but whose annual sales in the internal market exceed 450 million euros.

Timeline

movicoders esg solutions timeline csddd

Main features of the CSRD

  1. Expansion of scope: The CSRD applies to a greater number of companies compared to the NFRD. It affects not only large listed companies, but also all large companies and listed small and medium-sized enterprises (SMEs).
  2. Detailed information requirements: Companies must provide detailed information on various aspects of sustainability, including environment, social and employee matters, human rights, and the fight against corruption and bribery.
  1. Standardization and comparability: The CSRD seeks to establish common standards for sustainability reporting, which facilitates comparison between companies and sectors.
  2. External verification: Sustainability reports must be verified by an independent auditor, which increases the reliability of the information presented.
  3. Digitization of information: The use of digital formats and the publication of information on a digital platform are encouraged to facilitate access and transparency.

Solution features of osapiens

  • Practical guide "CSDDD for Dummies" with executive summaries and compliance checklist.
  • Risk identification and prioritization module in suppliers using AI and dynamic scoring.
  • Questionnaire templates and automated workflows for supplier data collection.
  • Early warning system: continuous screening of sanctions lists, press reports and social networks.
  • Integrated complaints portal, guaranteeing confidentiality and traceability of each case.
  • Indicator panel and automatic report generation aligned with BAFA and CSRD.
  • REST API and native connectors (SAP, Excel) for data synchronization with existing ERP systems.

Requirements of the CSDDD

movicoders CSDDD requirements
manual movicoders CSDDD compliance

Request our Guide for CSDDD compliance

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