{"id":1457,"date":"2023-07-27T07:20:26","date_gmt":"2023-07-27T07:20:26","guid":{"rendered":"https:\/\/aplanet.org\/resources\/?p=1457"},"modified":"2023-07-27T07:20:28","modified_gmt":"2023-07-27T07:20:28","slug":"csdd","status":"publish","type":"post","link":"https:\/\/aplanet.org\/resources\/csdd\/","title":{"rendered":"CSDD: Understanding the Corporate Sustainability Due Diligence Directive"},"content":{"rendered":"\n<p>The European Union, aware of the need for sustainable development, has adopted the Corporate Sustainability Due Diligence Directive (CSDD).&nbsp;<\/p>\n\n\n\n<p>This directive seeks to promote <strong>sustainable and responsible corporate behaviour along <\/strong>global value chains by establishing a legal framework that obliges companies to identify, prevent, eliminate or mitigate adverse impacts of their activities on human rights and the environment.<\/p>\n\n\n\n<p>The CSDD (also known as CS3D or CSDDD) is a milestone in EU regulation, which seeks to protect human rights, such as child labour and worker exploitation, and the environment, such as pollution and biodiversity loss.&nbsp;<\/p>\n\n\n\n<p>In addition, this directive provides companies with <strong>greater legal certainty <\/strong>and a level playing field, while offering consumers and investors greater transparency.<\/p>\n\n\n\n<p>In this article, we will explore in depth the CSDD, its objectives, its implementation timeline, the due diligence requirements it establishes, its impact on companies and its role in promoting sustainability.&nbsp;<\/p>\n\n\n\n<p>Join us on this journey to understand how the CSDDD is redefining sustainability in the European Union.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_1 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabla de contenidos\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#What_is_CSDD\" >What is CSDD?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#What_are_the_objectives_of_the_CSDD\" >What are the objectives of the CSDD?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#Which_companies_are_affected_by_the_CSDD\" >Which companies are affected by the CSDD?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#An_important_milestone_in_EU_regulation\" >An important milestone in EU regulation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#The_CSDD_implementation_timeline\" >The CSDD implementation timeline&nbsp;<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#When_will_the_CSDD_enter_into_force\" >When will the CSDD enter into force?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#Breaking_down_CSDD_due_diligence\" >Breaking down CSDD due diligence&nbsp;<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#What_are_the_requirements_of_the_EU_Corporate_Sustainability_Due_Diligence_Directive\" >What are the requirements of the EU Corporate Sustainability Due Diligence Directive?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#Preparing_for_CSDDD_requirements\" >Preparing for CSDDD requirements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#The_role_of_the_supply_chain_in_CS3D\" >The role of the supply chain in CS3D<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#The_impact_of_the_Directive_on_business\" >The impact of the Directive on business<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#How_will_the_CSDD_benefit_business\" >How will the CSDD benefit business?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#CSDDD_and_value_chain_management_in_the_enterprise\" >CSDDD and value chain management in the enterprise<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#The_importance_of_due_diligence_in_corporate_sustainability\" >The importance of due diligence in corporate sustainability<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/aplanet.org\/resources\/csdd\/#Conclusion_Moving_towards_a_sustainable_future\" >Conclusion: Moving towards a sustainable future<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_CSDD\"><\/span>What is CSDD?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/ALL\/?uri=CELEX%3A52022PC0071\"><strong>Corporate Sustainability Due Diligence Directive<\/strong><\/a><strong> (CSDD) <\/strong>is a crucial EU initiative designed to promote sustainability in the business environment.&nbsp;<\/p>\n\n\n\n<p>But what are its objectives and how does it affect businesses? Join us on this journey to find out more.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_objectives_of_the_CSDD\"><\/span>What are the objectives of the CSDD?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The <strong>CSDD aims to ensure that companies operate in a sustainable and responsible <\/strong>manner. This directive, rooted in sustainability, seeks to protect the environment, ensure social justice and promote a stronger and more sustainable economy.<\/p>\n\n\n\n<p>The CSDD promotes <strong>responsible corporate governance<\/strong>, requiring companies to consider the social and environmental impact of their operations. The directive promotes transparency and encourages companies to be more proactive in identifying and mitigating sustainability risks.<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-127043655707\" style=\"width:100%; max-width:1090px;\">\n  <a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLJT92lLvQuONewCFbVl9HgyPrO3p%2FPcC%2Bpy2kycXzjP8Evta2D0ayqCa7ZD4QrjsTdgvymK0P5yDtIJ70t77amtJyZ3UVxJBSCREl6ZfpCUNnk%3D&amp;webInteractiveContentId=127043655707&amp;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n    <img decoding=\"async\" alt=\"Taxonomy_EN\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-127043655707.png\" style=\"max-width:100%; height: auto;\" onerror=\"this.style.display='none'\">\n  <\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Which_companies_are_affected_by_the_CSDD\"><\/span>Which companies are affected by the CSDD?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Directive will apply to <strong>large companies in the EU<\/strong>, defined as those with more than 500 employees and anoverall turnover exceeding EUR 150 million.&nbsp;<\/p>\n\n\n\n<p>In addition, other companies operating in <strong>specific high-impact sectors <\/strong>will also be subject to the Directive, provided they have more than 250 employees and an overall turnover exceeding of more than EUR 40 million.<\/p>\n\n\n\n<p><strong>High impact sectors according to the Directive <\/strong>include: textiles (including footwear), agriculture, fisheries, food production, animal trading, timber, food or beverages; mining, trading and\/or brokering of minerals (from metals to natural gas); and manufacture of metal or other mineral products (excluding machinery or equipment).<\/p>\n\n\n\n<p>More specifically, the Directive will apply to:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>EU-based companies with more than 500 employees <\/strong>and a worldwide net turnover of more than EUR 150 million, or with more than 250 employees and a worldwide net turnover of more than EUR 40 million (in the last fiscal year) if at least 50% of their turnover comes from identified high-impact sectors.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Companies established outside the EU with a net turnover in the EU <\/strong>of more than EUR 150 million (in the financial year preceding the last financial year), or with a net turnover in the EU of more than EUR 40 million (in the financial year preceding the last financial year) if at least 50% of their turnover comes from identified high impact sectors.<\/li><\/ul>\n\n\n\n<p>The CSDDD will first be implemented in companies in the first group with a turnover of more than EUR 150 million, either European or operating in Europe, within two years of its implementation.&nbsp;<\/p>\n\n\n\n<p>The second group of companies will be affected after four years, provided that at least 50% of their turnover comes from identified high impact sectors.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"An_important_milestone_in_EU_regulation\"><\/span>An important milestone in EU regulation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The CS3D represents an important milestone in EU legislation. It is one of the first laws of its kind to require <strong>sustainability due diligence <\/strong>at the corporate level.<\/p>\n\n\n\n<p>The directive is a clear signal of the EU&#8217;s commitment to sustainability and responsible development. It represents a major change in the way businesses operate, and it is vital that companies understand and adapt to this new regulatory environment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_CSDD_implementation_timeline\"><\/span>The CSDD implementation timeline&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The implementation of the Corporate Sustainability Due Diligence Directive (CSDD) is an evolving process, here are the key dates.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_will_the_CSDD_enter_into_force\"><\/span>When will the CSDD enter into force?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The CSDD was adopted and entered the EU&#8217;s statute book in 2022, but its effective implementation has been planned along a staggered timetable to allow companies to adapt to its requirements.<\/p>\n\n\n\n<p>This transition period also provides time for the training and preparation necessary to comply with the corporate sustainability due diligence required by the CSDD.<\/p>\n\n\n\n<p>Full implementation of the CSDD, according to the timeline of the directive, <strong>is expected by the end of 2024<\/strong>. However, some of the directive&#8217;s provisions came into force earlier, allowing companies to start adapting to new regulations and sustainability expectations.<br><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Breaking_down_CSDD_due_diligence\"><\/span>Breaking down CSDD due diligence&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Due diligence, a key component of the CSDD, is a systemic and proactive approach that companies should take to identify, prevent, mitigate and account for their negative impacts on society and the environment.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_requirements_of_the_EU_Corporate_Sustainability_Due_Diligence_Directive\"><\/span>What are the requirements of the EU Corporate Sustainability Due Diligence Directive?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>CS3D sets out a number of key requirements for companies. These include:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The establishment of a <strong>due diligence policy<\/strong>,&nbsp;<\/li><li><strong>identifying and assessing <\/strong>sustainability-related <strong>risks <\/strong>in their operations and supply chains,&nbsp;<\/li><li>and the implementation of actions to <strong>mitigate and prevent <\/strong>these risks.&nbsp;<\/li><\/ul>\n\n\n\n<p>In addition, companies are obliged to conduct regular monitoring, publicly report on their actions and provide access to remedies for affected stakeholders.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Preparing_for_CSDDD_requirements\"><\/span>Preparing for CSDDD requirements<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In order to prepare your company for the directive, you will have to follow several steps:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>First, companies need to <strong>fully understand the expectations of the Directive <\/strong>and how these apply to their operations and supply chains.&nbsp;<\/li><li>They should then carry out a <strong>risk assessment <\/strong>to identify any existing sustainability issues.&nbsp;<\/li><li>Based on the results of this assessment, companies can develop and implement an <strong>action plan to mitigate these risks<\/strong>.&nbsp;<\/li><\/ul>\n\n\n\n<p>Preparedness may also involve training employees and improving existing management systems to ensure effective compliance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_role_of_the_supply_chain_in_CS3D\"><\/span>The role of the supply chain in CS3D<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>This directive places a strong emphasis on<a href=\"https:\/\/aplanet.org\/resources\/the-importance-of-a-sustainable-supply-chain\/\"> <strong>supply chain<\/strong><\/a><strong> management<\/strong>. Companies are responsible not only for their own operations, but also for the impacts that their suppliers may have on society and the environment.&nbsp;<\/p>\n\n\n\n<p>This means that they must actively monitor the practices of their suppliers and work with them to improve any problems identified.&nbsp;<\/p>\n\n\n\n<p>The supply chain plays a crucial role in CSDD, as this is often where the greatest risks and opportunities for improving sustainability can be found.<\/p>\n\n\n\n<div class=\"hs-cta-embed hs-cta-simple-placeholder hs-cta-embed-127055042944\" style=\"width:100%; max-width:1090px;\">\n<a href=\"https:\/\/cta-service-cms2.hubspot.com\/web-interactives\/public\/v1\/track\/redirect?encryptedPayload=AVxigLK2KnIblbQFxNzD00Wv4g%2FL%2B0prRyAhXR%2BiQ8SPL5fUEmaxGzOY4Yf9CdI9OTxdJmF5%2BmnwYm5vvWHZg9rGZim7bOgUvxRRctOA1a1401AKai4%3D&amp;webInteractiveContentId=127055042944&amp;portalId=5618409\" target=\"_blank\" rel=\"noopener\" crossorigin=\"anonymous\">\n<img decoding=\"async\" alt=\"DoubleMateriality_EN\" loading=\"lazy\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5618409\/interactive-127055042944.png\" style=\"max-width:100%; height: auto;\" onerror=\"this.style.display='none'\">\n<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_impact_of_the_Directive_on_business\"><\/span>The impact of the Directive on business<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The CSDD brings with it significant changes and new responsibilities for companies in the European Union. However, these changes can also translate into significant opportunities and benefits.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_will_the_CSDD_benefit_business\"><\/span>How will the CSDD benefit business?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>At first glance, the requirements of the Directive may seem like an additional burden for companies. However, there are tangible benefits to adopting robust <a href=\"https:\/\/aplanet.org\/resources\/due-diligence-the-corporate-sustainability-imperative\/\">due diligence<\/a> and focusing on sustainability.&nbsp;<\/p>\n\n\n\n<p>Firstly, CSDD-compliant companies will be <strong>better prepared to manage <\/strong>socio-environmental <strong>risks <\/strong>and can avoid future problems, such as litigation or reputational damage.&nbsp;<\/p>\n\n\n\n<p>In addition, the implementation of sustainability measures can result in long-term <strong>cost savings<\/strong>, such as reduced energy consumption.&nbsp;<\/p>\n\n\n\n<p>Finally, companies that demonstrate a commitment to sustainability and social responsibility can <strong>attract more customers, investors and talent<\/strong>, as these factors are increasingly important to today&#8217;s consumers and professionals.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CSDDD_and_value_chain_management_in_the_enterprise\"><\/span>CSDDD and value chain management in the enterprise<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Directive encourages companies to take a <strong>more holistic and responsible approach <\/strong>to the management of their value chain.&nbsp;<\/p>\n\n\n\n<p>This means taking a broader view of your operations, from the origin of raw materials to the final impact of your products or services.&nbsp;<\/p>\n\n\n\n<p>Effective supply chain management and consideration of environmental and social impacts along the supply chain can help companies proactively identify and address problems, thereby improving their <strong>resilience and competitiveness.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_importance_of_due_diligence_in_corporate_sustainability\"><\/span>The importance of due diligence in corporate sustainability<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The CSDD highlights due diligence as an integral part of corporate sustainability.&nbsp;<\/p>\n\n\n\n<p>It is not just about complying with the law, but about taking responsibility for the impact that business has on society and the environment.&nbsp;<\/p>\n\n\n\n<p>By making due diligence a central component of their operations, companies can ensure that they are <strong>taking meaningful steps <\/strong>to improve their sustainability, which can result in benefits for both the company and society at large.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion_Moving_towards_a_sustainable_future\"><\/span>Conclusion: Moving towards a sustainable future<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The CSDD is a crucial step in the EU&#8217;s journey towards sustainability and corporate responsibility.<\/p>\n\n\n\n<p>Companies face new responsibilities and challenges, but also new opportunities. <strong>Due diligence and value chain management <\/strong>become key aspects for companies&#8217; success in this new landscape.<\/p>\n\n\n\n<p>CS3D promotes the creation of more resilient and competitive companies that are aware of their impact on society and the environment.<\/p>\n\n\n\n<p>This focus on sustainability can translate into benefits for both business and society at large.&nbsp;<\/p>\n\n\n\n<p>Sustainability and corporate responsibility are no longer just \u00abnice things to do\u00bb, but are becoming <strong>essential requirements <\/strong>for doing business in the 21st century.<\/p>\n\n\n\n<p>Implementing CSDD may seem daunting, but companies do not have to do it alone. There are <strong>tools and resources <\/strong>available to help them adapt to these new requirements and take advantage of the opportunities they present.<\/p>\n\n\n\n<p>Now is the time to act and prepare for the future. If you are looking for a solution to help you navigate the world of CSDD and other sustainability regulations, we <a href=\"https:\/\/aplanet.org\/schedule\">invite you to get to know our platform<\/a>.&nbsp;<\/p>\n\n\n\n<p>Our software will help you manage your sustainability data and optimise your efforts, facilitating your transition to a more responsible and sustainable business.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The European Union, aware of the need for sustainable development, has adopted the Corporate Sustainability Due Diligence Directive (CSDD).&nbsp; This directive seeks to promote sustainable and responsible corporate behaviour along global value chains by establishing a legal framework that obliges companies to identify, prevent, eliminate or mitigate adverse impacts of their activities on human rights [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1458,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","cybocfi_hide_featured_image":"","twitterCardType":"","cardImageID":0,"cardImage":"","cardTitle":"","cardDesc":"","cardImageAlt":"","cardPlayer":"","cardPlayerWidth":0,"cardPlayerHeight":0,"cardPlayerStream":"","cardPlayerCodec":"","footnotes":""},"categories":[6],"tags":[16,12,13],"class_list":{"0":"post-1457","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blog","8":"tag-business","9":"tag-esg","10":"tag-sustainability","11":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSDD: Understanding the Due Diligence Directive<\/title>\n<meta name=\"description\" content=\"Explore the CSDD, its objectives, its implementation timeline, the requirements, its impact on companies and sustainability.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aplanet.org\/resources\/csdd\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CSDD: Understanding the Due Diligence Directive\" \/>\n<meta property=\"og:description\" content=\"Explore the CSDD, its objectives, its implementation timeline, the requirements, its impact on companies and sustainability.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aplanet.org\/resources\/csdd\/\" \/>\n<meta property=\"og:site_name\" content=\"APLANET\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-27T07:20:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-07-27T07:20:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2023\/07\/CSDD.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"APLANET\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@aplanetorg\" \/>\n<meta name=\"twitter:site\" content=\"@aplanetorg\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"APLANET\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aplanet.org\/resources\/csdd\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aplanet.org\/resources\/csdd\/\"},\"author\":{\"name\":\"APLANET\",\"@id\":\"https:\/\/aplanet.org\/resources\/#\/schema\/person\/5be5461fc006042a510070a1affa7762\"},\"headline\":\"CSDD: Understanding the Corporate Sustainability Due Diligence Directive\",\"datePublished\":\"2023-07-27T07:20:26+00:00\",\"dateModified\":\"2023-07-27T07:20:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aplanet.org\/resources\/csdd\/\"},\"wordCount\":1595,\"publisher\":{\"@id\":\"https:\/\/aplanet.org\/resources\/#organization\"},\"image\":{\"@id\":\"https:\/\/aplanet.org\/resources\/csdd\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2023\/07\/CSDD.png\",\"keywords\":[\"business\",\"ESG\",\"sustainability\"],\"articleSection\":[\"Blog\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aplanet.org\/resources\/csdd\/\",\"url\":\"https:\/\/aplanet.org\/resources\/csdd\/\",\"name\":\"CSDD: Understanding the Due Diligence Directive\",\"isPartOf\":{\"@id\":\"https:\/\/aplanet.org\/resources\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aplanet.org\/resources\/csdd\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aplanet.org\/resources\/csdd\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2023\/07\/CSDD.png\",\"datePublished\":\"2023-07-27T07:20:26+00:00\",\"dateModified\":\"2023-07-27T07:20:28+00:00\",\"description\":\"Explore the CSDD, its objectives, its implementation timeline, the requirements, its impact on companies and sustainability.\",\"breadcrumb\":{\"@id\":\"https:\/\/aplanet.org\/resources\/csdd\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aplanet.org\/resources\/csdd\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/aplanet.org\/resources\/csdd\/#primaryimage\",\"url\":\"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2023\/07\/CSDD.png\",\"contentUrl\":\"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2023\/07\/CSDD.png\",\"width\":1024,\"height\":300,\"caption\":\"Explore the CSDD, its objectives, its implementation timeline, the requirements, its impact on companies and sustainability.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aplanet.org\/resources\/csdd\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/aplanet.org\/resources\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CSDD: Understanding the Corporate Sustainability Due Diligence Directive\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aplanet.org\/resources\/#website\",\"url\":\"https:\/\/aplanet.org\/resources\/\",\"name\":\"APLANET\",\"description\":\"Articles, Guides and Content on SUSTAINABILITY, NEUTRALITY and CSRD\",\"publisher\":{\"@id\":\"https:\/\/aplanet.org\/resources\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aplanet.org\/resources\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/aplanet.org\/resources\/#organization\",\"name\":\"APLANET\",\"url\":\"https:\/\/aplanet.org\/resources\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/aplanet.org\/resources\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2025\/02\/APLANET_bgWhite-6.png\",\"contentUrl\":\"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2025\/02\/APLANET_bgWhite-6.png\",\"width\":1000,\"height\":200,\"caption\":\"APLANET\"},\"image\":{\"@id\":\"https:\/\/aplanet.org\/resources\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/aplanetorg\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/aplanet.org\/resources\/#\/schema\/person\/5be5461fc006042a510070a1affa7762\",\"name\":\"APLANET\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/78af66fe502fda753e18d6237180f18d65fcbce6da9c3a75126ce9441c8ba829?s=96&d=blank&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/78af66fe502fda753e18d6237180f18d65fcbce6da9c3a75126ce9441c8ba829?s=96&d=blank&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/78af66fe502fda753e18d6237180f18d65fcbce6da9c3a75126ce9441c8ba829?s=96&d=blank&r=g\",\"caption\":\"APLANET\"},\"sameAs\":[\"https:\/\/aplanet.org\/ptbr\/blog\"],\"url\":\"https:\/\/aplanet.org\/resources\/author\/admin2112\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CSDD: Understanding the Due Diligence Directive","description":"Explore the CSDD, its objectives, its implementation timeline, the requirements, its impact on companies and sustainability.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aplanet.org\/resources\/csdd\/","og_locale":"es_ES","og_type":"article","og_title":"CSDD: Understanding the Due Diligence Directive","og_description":"Explore the CSDD, its objectives, its implementation timeline, the requirements, its impact on companies and sustainability.","og_url":"https:\/\/aplanet.org\/resources\/csdd\/","og_site_name":"APLANET","article_published_time":"2023-07-27T07:20:26+00:00","article_modified_time":"2023-07-27T07:20:28+00:00","og_image":[{"width":1024,"height":300,"url":"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2023\/07\/CSDD.png","type":"image\/png"}],"author":"APLANET","twitter_card":"summary_large_image","twitter_creator":"@aplanetorg","twitter_site":"@aplanetorg","twitter_misc":{"Escrito por":"APLANET","Tiempo de lectura":"8 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aplanet.org\/resources\/csdd\/#article","isPartOf":{"@id":"https:\/\/aplanet.org\/resources\/csdd\/"},"author":{"name":"APLANET","@id":"https:\/\/aplanet.org\/resources\/#\/schema\/person\/5be5461fc006042a510070a1affa7762"},"headline":"CSDD: Understanding the Corporate Sustainability Due Diligence Directive","datePublished":"2023-07-27T07:20:26+00:00","dateModified":"2023-07-27T07:20:28+00:00","mainEntityOfPage":{"@id":"https:\/\/aplanet.org\/resources\/csdd\/"},"wordCount":1595,"publisher":{"@id":"https:\/\/aplanet.org\/resources\/#organization"},"image":{"@id":"https:\/\/aplanet.org\/resources\/csdd\/#primaryimage"},"thumbnailUrl":"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2023\/07\/CSDD.png","keywords":["business","ESG","sustainability"],"articleSection":["Blog"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/aplanet.org\/resources\/csdd\/","url":"https:\/\/aplanet.org\/resources\/csdd\/","name":"CSDD: Understanding the Due Diligence Directive","isPartOf":{"@id":"https:\/\/aplanet.org\/resources\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aplanet.org\/resources\/csdd\/#primaryimage"},"image":{"@id":"https:\/\/aplanet.org\/resources\/csdd\/#primaryimage"},"thumbnailUrl":"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2023\/07\/CSDD.png","datePublished":"2023-07-27T07:20:26+00:00","dateModified":"2023-07-27T07:20:28+00:00","description":"Explore the CSDD, its objectives, its implementation timeline, the requirements, its impact on companies and sustainability.","breadcrumb":{"@id":"https:\/\/aplanet.org\/resources\/csdd\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aplanet.org\/resources\/csdd\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/aplanet.org\/resources\/csdd\/#primaryimage","url":"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2023\/07\/CSDD.png","contentUrl":"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2023\/07\/CSDD.png","width":1024,"height":300,"caption":"Explore the CSDD, its objectives, its implementation timeline, the requirements, its impact on companies and sustainability."},{"@type":"BreadcrumbList","@id":"https:\/\/aplanet.org\/resources\/csdd\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/aplanet.org\/resources\/"},{"@type":"ListItem","position":2,"name":"CSDD: Understanding the Corporate Sustainability Due Diligence Directive"}]},{"@type":"WebSite","@id":"https:\/\/aplanet.org\/resources\/#website","url":"https:\/\/aplanet.org\/resources\/","name":"APLANET","description":"Articles, Guides and Content on SUSTAINABILITY, NEUTRALITY and CSRD","publisher":{"@id":"https:\/\/aplanet.org\/resources\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aplanet.org\/resources\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/aplanet.org\/resources\/#organization","name":"APLANET","url":"https:\/\/aplanet.org\/resources\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/aplanet.org\/resources\/#\/schema\/logo\/image\/","url":"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2025\/02\/APLANET_bgWhite-6.png","contentUrl":"https:\/\/aplanet.org\/resources\/wp-content\/uploads\/2025\/02\/APLANET_bgWhite-6.png","width":1000,"height":200,"caption":"APLANET"},"image":{"@id":"https:\/\/aplanet.org\/resources\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/aplanetorg"]},{"@type":"Person","@id":"https:\/\/aplanet.org\/resources\/#\/schema\/person\/5be5461fc006042a510070a1affa7762","name":"APLANET","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/78af66fe502fda753e18d6237180f18d65fcbce6da9c3a75126ce9441c8ba829?s=96&d=blank&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/78af66fe502fda753e18d6237180f18d65fcbce6da9c3a75126ce9441c8ba829?s=96&d=blank&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/78af66fe502fda753e18d6237180f18d65fcbce6da9c3a75126ce9441c8ba829?s=96&d=blank&r=g","caption":"APLANET"},"sameAs":["https:\/\/aplanet.org\/ptbr\/blog"],"url":"https:\/\/aplanet.org\/resources\/author\/admin2112\/"}]}},"_links":{"self":[{"href":"https:\/\/aplanet.org\/resources\/wp-json\/wp\/v2\/posts\/1457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aplanet.org\/resources\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aplanet.org\/resources\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aplanet.org\/resources\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aplanet.org\/resources\/wp-json\/wp\/v2\/comments?post=1457"}],"version-history":[{"count":1,"href":"https:\/\/aplanet.org\/resources\/wp-json\/wp\/v2\/posts\/1457\/revisions"}],"predecessor-version":[{"id":1459,"href":"https:\/\/aplanet.org\/resources\/wp-json\/wp\/v2\/posts\/1457\/revisions\/1459"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aplanet.org\/resources\/wp-json\/wp\/v2\/media\/1458"}],"wp:attachment":[{"href":"https:\/\/aplanet.org\/resources\/wp-json\/wp\/v2\/media?parent=1457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aplanet.org\/resources\/wp-json\/wp\/v2\/categories?post=1457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aplanet.org\/resources\/wp-json\/wp\/v2\/tags?post=1457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}