CSRD and CSDDD differences and similarities at a glance

15 May 2024 - The long-expected adoption of the Corporate Sustainability Due Diligence Directive (CSDDD) by the EU parliament on 24 April 2024 is an important complement to existing regulations. Companies in scope should now fully familiarise themselves with CSDDD requirements and understand them in the context of other non-financial due diligence and reporting obligations, including the Corporate Sustainability Reporting Directive (CSRD). So what are the main differences and similarities between the two directives?