CSDDD
Directive (EU) 2024/1760 — Corporate Sustainability Due Diligence, amended by Directive (EU) 2026/470
Sujet : diligence chaîne d'approvisionnement · Niveau : régional
Aujourd’hui
Omnibus I narrowed scope to >5,000 staff and >€1.5bn. Transposition 26 Jul 2028; obligations apply from 26 Jul 2029.
Résumé
La CSDDD oblige les très grandes entreprises à identifier et traiter les atteintes aux droits humains et à l'environnement dans leur chaîne d'activités. Après l'Omnibus I, elle vise les entreprises de plus de 5 000 salariés et 1,5 Md€ de chiffre d'affaires, à partir de juillet 2029.
Qui est concerné
- Chiffre d’affaires
- > €1.5bn net worldwide turnover (non-EU: >€1.5bn in EU)
- Effectif
- > 5,000 employees (EU companies)
- Cotée en bourse
- cotées et non cotées
- Secteurs
- All sectors
- Activités déclencheuses
- EU company above both thresholds
- Non-EU company with >€1.5bn EU turnover
- Ultimate parent of a group meeting thresholds
- Portée hors territoire
- Oui
Non-EU firms with >€1.5bn EU turnover are in scope; in-scope buyers must address risks at business partners worldwide.
- Exemples
- EU car maker, 20,000 staff
- US consumer group with €3bn EU sales
- EU luxury group sourcing from China
Ce que la loi exige
- Identify and assess adverse human rights and environmental impacts, risk-based
- Prevent, mitigate and remediate impacts, including through contract clauses
- Set up a complaints mechanism and engage stakeholders
- Monitor effectiveness and report annually
Sanctions
Fines set by Member States, capped at 3% of net worldwide turnover. Civil liability under national law.
Ce que cela change pour un fournisseur en Chine
Large EU buyers will demand codes of conduct, audits and remediation plans from Chinese suppliers, focused on high-risk areas. Pressure grows from 2028-2029.
Preuves attendues
- Signed supplier code of conduct
- Social audit report and corrective action plan
- Sub-supplier and raw material origin map
Niveaux : Tier 1-N