The CSDDD (Corporate Sustainability Due Diligence Directive) is the EU directive requiring large companies to identify, prevent and remedy negative human rights and environmental impacts across their entire value chain, not just their own operations. Under Omnibus I, the compliance deadline was pushed from July 2027 to July 2029.
Why it matters: unlike the CSRD (which is about reporting), the CSDDD demands real action across the supply chain, including exposure to civil liability for failing to act.