Duty of due diligence (CSDDD): what to know
The CSDDD (Corporate Sustainability Due Diligence Directive) requires large companies to exercise due diligence on the environmental and social impacts of their value chain.
The obligations
Identify, prevent and mitigate negative impacts (environment, human rights) in operations and the value chain, and adopt a climate transition plan aligned with the Paris Agreement. This goes beyond reporting: it is about acting.
The role of climate
The transition plan relies on a full carbon assessment (Scope 3 included) and credible targets. UltraCarbon provides the Scopes 1/2/3 and the SBTi trajectory needed for this plan.
Frequently asked questions
CSDDD or CSRD?
The CSRD requires reporting; the CSDDD requires acting (due diligence and transition plan). They are complementary.
Who is concerned?
Very large companies above certain thresholds, with a trickle-down effect on their suppliers.