Topic guides

CSDDD by topic

Last updated · 2026-06-08

The EU Corporate Sustainability Due Diligence Directive (CSDDD) is built on one idea: a six-step, risk-based due diligence cycle drawn from the OECD Guidelines and the UN Guiding Principles. Each guide below takes one part of that cycle, from your human rights policy to supplier audits, and explains it in plain English with the latest post-Omnibus rules. Directive (EU) 2024/1760

TL;DR

  • These topics map onto the CSDDD six-step due diligence cycle: embed, assess, prevent and mitigate, remediate, engage, and monitor.
  • Facts reflect the FINAL, post-Omnibus rules (Directive (EU) 2024/1760 as amended by Omnibus I, Directive (EU) 2026/470).
  • Even if your company is too small to be directly in scope, large customers will push these expectations onto you as a supplier.
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CSDDD topic guides

human rights due diligence

Human Rights Due Diligence

Human rights due diligence (HRDD) is the ongoing process a company uses to identify, prevent, mitigate and account for how its operations and business relationships affect people. It comes from the UN Guiding Principles and the OECD Guidelines, and the EU Corporate Sustainability Due Diligence Directive (CSDDD) now makes this process a legal obligation for the largest companies, alongside environmental due diligence.

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human rights policy

Human Rights Policy

A human rights policy is a public commitment that sets out how your company respects human rights and conducts due diligence across its operations and chain of activities. Under the EU Corporate Sustainability Due Diligence Directive (CSDDD), embedding such a policy is the first step of the due diligence cycle, and it must be backed by a code of conduct and real management processes rather than left as a statement on the website.

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supplier code of conduct

Supplier Code of Conduct

A supplier code of conduct sets out the labour, health and safety, environmental and anti-corruption standards your business partners must meet. Under the EU Corporate Sustainability Due Diligence Directive (CSDDD), the code is part of embedding due diligence, it is cascaded through contracts, and it must be backed by verification rather than treated as a one-time signature.

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value chain mapping

Value Chain Mapping

Value chain mapping, sometimes called supply chain mapping, is the process of understanding who your business partners are and where the highest risks sit across your chain of activities. Under the EU Corporate Sustainability Due Diligence Directive (CSDDD), and especially after Omnibus I, this is framed as a risk-based scoping exercise rather than an obligation to map every supplier in full.

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supply chain risk assessment

Supply Chain Risk Assessment

A supply chain risk assessment, also called a human rights risk assessment, is how you score where adverse human rights and environmental impacts are most likely and most severe across your chain of activities. Under the EU Corporate Sustainability Due Diligence Directive (CSDDD), this assessment drives where you prioritise prevention, verification and remediation.

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supplier audit

Supplier Audit

A supplier audit is a way to verify that a business partner actually meets the standards in your code of conduct. Under the EU Corporate Sustainability Due Diligence Directive (CSDDD), audits are one of several verification methods that support prevention, remediation and monitoring, but they have real limits and should be used as part of a wider approach.

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due diligence process

Due Diligence Process

The due diligence process under the EU Corporate Sustainability Due Diligence Directive (CSDDD) is a six-step cycle, aligned with the OECD framework, for identifying, preventing and accounting for adverse human rights and environmental impacts. This is the cornerstone of the directive, and every other topic on this site maps onto one of its steps.

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oecd due diligence guidance

OECD Due Diligence Guidance

The OECD Due Diligence Guidance for Responsible Business Conduct is the international standard that the EU Corporate Sustainability Due Diligence Directive (CSDDD) is built on. It sets out a practical, six-step process for managing human rights, labour, environmental and governance impacts, and the CSDDD deliberately mirrors it.

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ethical supply chain

Ethical Supply Chain

An ethical supply chain is one where the people and environment behind your products are treated fairly and protected from harm. The EU Corporate Sustainability Due Diligence Directive (CSDDD) turns this long-standing aspiration into a legal duty for the largest companies, and pushes its expectations down to suppliers of every size.

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