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Regulations · intermediate
CSDDD / CS3D: The EU Corporate Sustainability Due Diligence Directive Explained
The Corporate Sustainability Due Diligence Directive (CSDDD), also known as CS3D, is a landmark EU regulation that mandates large companies to identify and address human rights and environmental risks across their global operations and chains of activities.
Regulations · intermediate
Navigating the Corporate Sustainability Reporting Directive (CSRD): A Definitive Guide
The EU's CSRD transforms sustainability reporting from a voluntary exercise into a legally binding obligation. Following the Omnibus I simplification package, the directive now targets roughly 5,000 of the largest corporations. This guide covers scope, timelines, ESRS standards, double materiality, and the six-step compliance process.