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LRQA has launched its latest CSDDD guide, outlining our proactive approach to corporate sustainability due diligence

Understand your legal obligations and prepare your organisation to comply with the EU’s CSDDD. This guide from LRQA provides the insights, frameworks, and tools you need to embed effective due diligence across your supply chain.

 

What is the CSDDD?

The Corporate Sustainability Due Diligence Directive (CSDDD) is a landmark piece of EU legislation that places legal responsibility on companies to identify, prevent, mitigate, and account for human rights abuses and environmental harm across their own operations and global supply chains.

Coming into effect in phases from 2027, the directive mandates that affected businesses incorporate due diligence into corporate policies, monitor risks, remediate adverse impacts, and publicly report on their actions. It also requires the adoption of climate transition plans aligned with the 1.5°C target of the Paris Agreement.

 

Who is Affected?

The CSDDD applies to both EU and non-EU companies that meet the following thresholds: 

  • EU companies with over 1,000 employees and more than €450 million in turnover 
  • Non-EU companies generating over €450 million turnover within the EU 
  • Franchise or licensing networks generating over €80 million in turnover 

The directive is set to be rolled out in phases: 

  • 2027 – Largest companies 
  • 2028 – Mid-sized entities 
  • 2029 – Broad application across qualifying business models 

What Do Companies Need to Do? 

To comply with the EU CSDDD, affected companies must implement robust due diligence processes that go beyond internal operations and extend across their global supply chains. This includes: 

  • Embedding due diligence into corporate governance and policies 
  • Identifying, assessing, and mitigating actual or potential risks related to human rights violations, environmental harm, and unethical practices 
  • Establishing grievance mechanisms for affected stakeholders 
  • Monitoring and evaluating the effectiveness of due diligence measures 
  • Taking corrective action and publicly communicating performance 
  • Developing climate transition plans in alignment with the Paris Agreement and EU climate goals 
  • Aligning disclosures with the Corporate Sustainability Reporting Directive (CSRD) 

These steps are not only about regulatory compliance but also about enhancing trust, accountability, and long-term business sustainability.

 

How This Guide Can Help 

This downloadable guide has been designed to give you a practical understanding of: 

  • Your organisation’s legal obligations under the CSDDD 
  • The phased implementation timeline and applicability criteria 
  • The types of due diligence actions expected by EU regulators 
  • How climate, human rights, and ESG risks can be operationally managed 
  • Key steps to build internal capacity and engage supply chain partners 
  • How to align your reporting with CSRD and related ESG frameworks 

Whether you are at the early planning stage or already navigating ESG compliance, this guide serves as a strategic resource to prepare effectively and act decisively. 

Download LRQA’s CSDDD guide to start building a responsible, compliant, and resilient supply chain. Our expert-backed insights and technology-led approach help you move from obligation to opportunity. Complete the form to get your free copy of the guide. 

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How LRQA Can Support Your CSDDD Compliance Journey

LRQA offers an integrated suite of advisory services, ESG data solutions, and compliance expertise to help businesses meet the full spectrum of requirements outlined in the CSDDD. 

Our Services Include: 

  • Readiness and gap assessments aligned to CSDDD and CSRD 
  • Governance and policy development, including supplier codes of conduct 
  • Stakeholder engagement and remediation planning 
  • Climate transition strategy development 
  • Implementation and monitoring frameworks 

EiQ Platform – Risk Intelligence at Scale 

Through LRQA’s proprietary ESG risk platform, EiQ, companies gain: 

  • Country- and product-level ESG risk scoring across 100+ countries 
  • Real-time media scanning to detect adverse events (EiQ Sentinel) 
  • Supplier segmentation and prioritisation 
  • Human Rights Impact Assessments (HRIA) 
  • Worker voice tools, surveys, and grievance mechanisms 
  • Powerful dashboards for ESG data, trends, and compliance evidence 

With this end-to-end approach, LRQA helps you move beyond compliance to build resilient, ethical, and transparent supply chains.

Know More - Corporate Sustainability Due Diligence Directive (CSDDD)