Corporate Sustainability Due Diligence Directive

Corporate Sustainability Due Diligence Directive

Ensure compliance and manage sustainability risks

Companies subject to the EU’s Corporate Sustainability Due Diligence Directive (CSDDD) will face new requirements to identify, manage, and report sustainability‑related risks. The directive aims to ensure that businesses respect human rights and safeguard the environment, not only within their own operations, but also across their subsidiaries and wider value chains.

How we create value for you: 

When you work with us to prepare your company for the CSDDD, you receive support in:

  • Minimising risk for sanctions and reputational damage
  • Improving sustainability efforts and competetiveness
  • Creating a robust and sustainable compliance strategy 


What is CSDDD/ESG Due Diligence?

CSDDD implies that companies must conduct a careful due dilligence process to identify sustainability risks and minimise harmful effects. On top of this, companies must comply with clear reporting requirements to enforce accountability and transparency. 

Companies that are obligated to comply with CSDDD are: 

  • EU-companies: Those with over 1 000 employees and global net sales exceeding 450 million euro. 
  • Non-EU-companies: De med en nettoomsättning i EU som överstiger 450 miljoner euro. Those with EU net sales exceeding 450 million euro. 
  • Parent undertakings: Groups that, on a consolidated basis, meet the threshold values stated above
  • Franchisee/licensor: Those whose global turnover amounts to at least 80 million euros and whose royalty income exceeds 22.5 million euros

Even though Sweden has until 25 July 2026 to implement the directive into national legislation, companies should already begin analysing which measures are required to ensure compliance.


How we help you meet the requirements

Our sustainability specialists help you navigate the new requirements and adapt your processes to ensure compliance with CSDDD. We offer: 

  • Risk analysis and gap analysis – Identification of sustainability risks in your operations and value chain
  • Strategy and action plan – Development of an action plan to minimize risks and comply with legal requirements
  • Implementation of due diligence processes – Practical support in introducing routines for sustainability controls and reporting
  • Monitoring and reporting – Ensuring you have a transparent and effective reporting process

Contact information

Evelina Fredriksson

Evelina Fredriksson

Affärsområdesansvarig region Öst / Director / Sustainability audit and advisory services
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