---
title: "CSDDD vs CSRD: Due Diligence and Reporting Compared"
canonical_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-due-diligence-directive/csddd-vs-csrd"
source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-due-diligence-directive/csddd-vs-csrd"
author: "Sorena AI"
description: "Compare CSDDD due diligence duties with CSRD sustainability reporting, including scope, timing, Article 16 reporting, evidence overlap, assurance, and enforcement."
published_at: "2026-05-09"
updated_at: "2026-05-09"
keywords:
  - "CSDDD vs CSRD"
  - "Corporate Sustainability Due Diligence Directive"
  - "Corporate Sustainability Reporting Directive"
  - "Article 16 CSDDD"
  - "ESRS"
  - "sustainability reporting"
  - "due diligence"
  - "chain of activities"
  - "CSDDD"
  - "CSRD"
  - "Article 16"
---
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# CSDDD vs CSRD: Due Diligence and Reporting Compared

Compare CSDDD due diligence duties with CSRD sustainability reporting, including scope, timing, Article 16 reporting, evidence overlap, assurance, and enforcement.

*CSDDD* *CSRD* *EU*

## CSDDD vs CSRD due diligence and reporting compared

CSDDD is an operational due diligence regime for human rights and environmental adverse impacts. CSRD is a sustainability reporting regime built around management-report disclosure and ESRS standards.

This comparison helps keep duties, evidence, reporting, timing, and enforcement separate while reusing data where the same facts genuinely support both regimes.

CSDDD and CSRD both sit in the EU sustainability framework, but they answer different compliance questions. CSDDD asks whether a covered company has identified, prevented, mitigated, ended, remediated, monitored, and communicated about adverse impacts in its own operations, subsidiaries, and chain of activities. CSRD asks whether an in-scope undertaking reports sustainability information under the Accounting Directive as amended by Directive (EU) 2022/2464 and the European Sustainability Reporting Standards.

## CSDDD vs CSRD: what changes in practice

Read the rows as a separation tool: one workstream designs and operates due diligence controls, while the other prepares reportable sustainability information. Some source data can overlap, but the legal trigger and output are not the same.

- **CSDDD**: Operational human rights and environmental due diligence for covered companies, including policies, impact mapping, prevention, mitigation, remediation, stakeholder engagement, complaints, monitoring, public communication, and climate transition planning.
- **CSRD**: Corporate sustainability reporting under Directive (EU) 2022/2464 and ESRS delegated acts, focused on publishing sustainability information for investors and other stakeholders through the reporting framework.

| Dimension | CSDDD | CSRD | Operational implication | Sources |
| --- | --- | --- | --- | --- |
| Scope boundary | CSDDD scope is entity and turnover based. EU companies are covered when they exceed more than 1,000 employees and EUR 450 million net worldwide turnover, with parent-company and franchise/licensing variants. Non-EU companies are covered by EU turnover thresholds and related group or franchise/licensing conditions. | CSRD scope is tied to sustainability reporting status under the Accounting Directive as amended by CSRD. The Commission's source support describes large undertakings, listed SMEs other than micro-undertakings, parent undertakings of large groups, issuers in those categories, and certain non-EU undertakings as reporting categories, with phased application. | A company can be in CSRD before, after, or without being in CSDDD. Run separate scoping checks and keep the assumptions visible: employee count, turnover, public-interest or listing status, parent-group status, EU branch or subsidiary facts, and any non-EU turnover facts. | [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - CSDDD Article 2 uses its own scope tests rather than CSRD reporting status.<br>[Commission proposal COM(2025)80 on CSRD and CSDDD dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - Shows CSRD categories and timing as a distinct reporting framework. |
| Covered actors | CSDDD creates duties to conduct risk-based human rights and environmental due diligence. The core work is operational: integrate due diligence into policies, identify and assess adverse impacts, prioritise, prevent or mitigate potential impacts, end or minimise actual impacts, remediate, engage stakeholders, run complaints and notification channels, monitor effectiveness, and communicate. | CSRD modernises corporate sustainability reporting. The reporting work is to collect, verify, and publish sustainability information under Directive (EU) 2022/2464 and standards adopted for Directive 2013/34/EU. | Do not treat a CSRD report as proof that CSDDD due diligence has been performed. A report may describe due diligence, but CSDDD requires the underlying due diligence process and measures. | [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 5 supports the distinction between operating due diligence and merely publishing information about it.<br>[European Commission CSRD implementing and delegated acts page](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Commission source for the reporting-regime side of the comparison.<br>[Commission Delegated Regulation (EU) 2023/2772 on sustainability reporting standards](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772&ref=sorena.io) - Delegated regulation supplementing Directive 2013/34/EU with European Sustainability Reporting Standards. |
| Trigger | CSDDD uses the defined 'chain of activities': upstream business-partner activities linked to production or services, and certain downstream distribution, transport, and storage activities carried out for or on behalf of the company. It is not a generic entire-value-chain disclosure label. | CSRD reporting boundaries and disclosures are governed by the sustainability reporting framework and ESRS. Reporting evidence may include value-chain information, but that does not automatically match CSDDD's chain-of-activities definition. | Reuse supplier or site data only after checking that the same legal entity, operation, business partner, activity, geography, and impact are relevant to both the CSDDD chain-of-activities analysis and the CSRD disclosure. | [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - CSDDD scope of business-partner activities should be checked before reusing CSRD value-chain evidence.<br>[Commission Delegated Regulation (EU) 2023/2772 on sustainability reporting standards](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772&ref=sorena.io) - ESRS source for the reporting-standard side of the comparison. |
| Core obligations | CSDDD Article 16 requires companies to publish an annual statement on matters covered by the directive unless an exemption applies. It expressly says Article 16(1) does not apply to companies subject to sustainability reporting requirements under Articles 19a, 29a, or 40a of Directive 2013/34/EU, including specified exemptions. | CSRD is the reporting framework that amended Directive 2013/34/EU and empowered delegated and implementing acts. ESRS provides the sustainability reporting standards adopted under that framework. | For companies already subject to CSRD sustainability reporting, Article 16 is a coordination point, not a duplicate annual-statement workstream. Still keep the CSDDD due diligence evidence because the Article 16 reporting exemption does not remove Articles 7-15 due diligence duties or Article 22 transition-plan duties where applicable. | [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 16(3) instructs the Commission to align CSDDD reporting criteria with sustainability reporting standards as appropriate.<br>[European Commission CSRD implementing and delegated acts page](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Official Commission source for CSRD delegated and implementing acts.<br>[Commission Delegated Regulation (EU) 2023/2772 on sustainability reporting standards](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772&ref=sorena.io) - Source for the ESRS reporting standards referenced by the comparison. |
| Evidence record | CSDDD evidence should prove the operating process: due diligence policy, impact mapping, severity and likelihood prioritisation, prevention and corrective action plans, contractual assurances and verification, SME support decisions, stakeholder engagement, complaints, remediation, monitoring, and updates after significant change. | CSRD evidence should prove reportable sustainability information: data sources, materiality judgements, disclosures, controls over the sustainability statement, and alignment with the applicable ESRS requirements. | One dataset can feed both regimes, but the evidence pack needs two mappings: 'what did we do to identify and address impacts?' for CSDDD, and 'what did we disclose and why is it reportable?' for CSRD. | [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - CSDDD Article 8 permits use of appropriate resources and information gathered through complaints and notification mechanisms.<br>[Commission Delegated Regulation (EU) 2023/2772 on sustainability reporting standards](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772&ref=sorena.io) - ESRS delegated act supports treating CSRD evidence as disclosure and reporting-standard evidence.<br>[Commission proposal COM(2025)80 on CSRD and CSDDD dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - Grounding describes CSRD reporting as data identification, collection, processing, verification, and publication. |
| Timing and deadlines | CSDDD timing now reflects Article 37 as amended by Directive (EU) 2025/794. Member States must transpose by 26 July 2027. The first application wave starts on 26 July 2028 for EU companies with more than 3,000 employees and more than EUR 900 million net worldwide turnover, and for third-country companies with more than EUR 900 million net turnover in the Union. Other Article 2 companies follow on 26 July 2029, with Article 16 communication dates tied to later financial years. | The CSRD source support describes phased reporting by category: first-wave large public-interest entities reporting in 2025 for financial year 2024, second-wave other large undertakings reporting in 2026 for financial year 2025, third-wave listed SMEs reporting in 2027 for financial year 2026, and fourth-wave certain non-EU undertakings reporting in 2029 for financial year 2028. The same Commission proposal would postpone wave 2 and wave 3 by two years. | Use separate date registers. CSDDD implementation dates control due diligence readiness and Article 16 communication; CSRD dates control sustainability statements and reporting preparation. Treat Directive (EU) 2025/794 as the current adopted CSDDD timing amendment, while treating CSRD stop-the-clock changes as proposal-status unless a separate adopted CSRD amendment source is available. | [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 37, as amended by Directive (EU) 2025/794, gives the current CSDDD transposition and phased application dates.<br>[Consolidated CSDDD text amended by Directive (EU) 2025/794](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - EUR-Lex consolidated material identifies Directive (EU) 2025/794 as the adopted amendment to Directive (EU) 2024/1760.<br>[Commission proposal COM(2025)80 on CSRD and CSDDD dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - The proposal covers dates for both CSRD reporting and CSDDD due diligence requirements, supporting a separate-date-register approach. |
| Enforcement | CSDDD enforcement is through Member State supervisory authorities with powers to require information, investigate, order cessation, order remediation where appropriate, impose penalties, and take interim measures. Pecuniary penalties must be based on net worldwide turnover, with a maximum limit of not less than 5%. CSDDD also includes civil liability for specified failures to comply with Articles 10 and 11 where damage is caused. | CSRD is enforced through corporate reporting, audit/assurance, competent authority, and market-supervision mechanisms tied to sustainability reporting rules. The directly cited source here supports delegated and implementing acts, ESRS, and reporting-standard implementation, not a CSDDD-style adverse-impact liability route. | Do not copy penalty or liability statements between regimes. CSDDD exposure follows due diligence failures and national transposition; CSRD exposure follows sustainability reporting duties and assurance/reporting controls. | [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - CSDDD Article 29 civil liability is tied to specified due diligence failures and damage.<br>[European Commission CSRD implementing and delegated acts page](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Official source for CSRD delegated and implementing acts rather than CSDDD penalties. |
| Overlap and reuse | Use CSDDD when the question is: what must the company do about actual or potential human rights or environmental adverse impacts in its operations, subsidiaries, and chain of activities? | Use CSRD when the question is: what sustainability information must the undertaking report, under which standard, for which financial year, and with what reporting controls? | Build one shared fact base, then maintain two outputs: an operating due diligence file for CSDDD and a reporting file for CSRD. Reuse only facts, not legal conclusions. | [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 1 and Article 5 frame CSDDD as obligations relating to adverse impacts and due diligence actions.<br>[European Commission CSRD implementing and delegated acts page](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Commission source for the CSRD reporting framework.<br>[Commission proposal COM(2025)80 on CSRD and CSDDD dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - Source showing the EU treats reporting requirements and due diligence requirements as related but distinct workstreams. |
| Practical decision rule | CSDDD Article 22 requires covered companies to adopt and put into effect a climate transition plan. Companies that report a transition plan under Articles 19a, 29a, or 40a of Directive 2013/34/EU are deemed to have complied with the CSDDD obligation to adopt a transition plan, and the plan must be updated every 12 months. | CSRD/ESRS can be the place where the transition plan is reported. That reporting link does not turn every ESRS climate disclosure into a CSDDD due diligence measure. | Connect the transition-plan owner to both workstreams, but label the evidence carefully: adoption and implementation evidence for CSDDD; disclosure and reporting-standard evidence for CSRD. | [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 22 distinguishes reporting a transition plan from keeping the CSDDD plan current.<br>[Commission Delegated Regulation (EU) 2023/2772 on sustainability reporting standards](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772&ref=sorena.io) - ESRS delegated act supports the reporting side of climate-transition-plan evidence. |

Sources for Scope boundary - CSDDD:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 2 defines CSDDD scope for EU and third-country companies.
  - Quote: "more than 1 000 employees"

Sources for Scope boundary - CSRD:

- [Commission proposal COM(2025)80 on CSRD and CSDDD dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - Grounding document summarising CSRD reporting categories and phased reporting before proposing timing changes.
  - Quote: "The CSRD currently applies to large undertakings"

Sources for Scope boundary - operational implication:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - CSDDD Article 2 uses its own scope tests rather than CSRD reporting status.
  - Quote: "This Directive shall apply to companies"
- [Commission proposal COM(2025)80 on CSRD and CSDDD dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - Shows CSRD categories and timing as a distinct reporting framework.
  - Quote: "phased in according to different categories"

Sources for Covered actors - CSDDD:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 5 lists the CSDDD due diligence actions that distinguish the regime from reporting-only obligations.
  - Quote: "companies conduct risk-based human rights and environmental due diligence"

Sources for Covered actors - CSRD:

- [European Commission CSRD implementing and delegated acts page](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Official Commission page identifying Directive 2022/2464 as the corporate sustainability reporting directive and linking the ESRS delegated act.
  - Quote: "Directive 2022/2464 on corporate sustainability reporting"
- [Commission Delegated Regulation (EU) 2023/2772 on sustainability reporting standards](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772&ref=sorena.io) - Delegated regulation supplementing Directive 2013/34/EU with European Sustainability Reporting Standards.
  - Quote: "as regards sustainability reporting standards"

Sources for Covered actors - operational implication:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 5 supports the distinction between operating due diligence and merely publishing information about it.
  - Quote: "publicly communicating on due diligence"
- [European Commission CSRD implementing and delegated acts page](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Commission source for the reporting-regime side of the comparison.
  - Quote: "Find links to implementing and delegated acts"

Sources for Trigger - CSDDD:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 3 defines chain of activities for CSDDD.
  - Quote: "activities of a company's upstream business partners"

Sources for Trigger - CSRD:

- [Commission Delegated Regulation (EU) 2023/2772 on sustainability reporting standards](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772&ref=sorena.io) - ESRS source for the reporting-standard side of the comparison.
  - Quote: "as regards sustainability reporting standards"

Sources for Trigger - operational implication:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - CSDDD scope of business-partner activities should be checked before reusing CSRD value-chain evidence.
  - Quote: "where related to their chains of activities"

Sources for Core obligations - CSDDD:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 16 sets the annual statement rule and exemption for companies subject to specified Accounting Directive sustainability reporting provisions.
  - Quote: "Paragraph 1 of this Article shall not apply"

Sources for Core obligations - CSRD:

- [European Commission CSRD implementing and delegated acts page](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Official Commission source for CSRD delegated and implementing acts.
  - Quote: "empowers the Commission to adopt delegated and implementing acts"

Sources for Core obligations - operational implication:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 16(3) instructs the Commission to align CSDDD reporting criteria with sustainability reporting standards as appropriate.
  - Quote: "align them as appropriate"
- [Commission Delegated Regulation (EU) 2023/2772 on sustainability reporting standards](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772&ref=sorena.io) - Source for the ESRS reporting standards referenced by the comparison.
  - Quote: "sustainability reporting standards"

Sources for Evidence record - CSDDD:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Articles 7-15 support the listed CSDDD operating evidence categories.
  - Quote: "monitor the adequacy and effectiveness"

Sources for Evidence record - CSRD:

- [Commission Delegated Regulation (EU) 2023/2772 on sustainability reporting standards](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772&ref=sorena.io) - ESRS delegated act supports treating CSRD evidence as disclosure and reporting-standard evidence.
  - Quote: "supplementing Directive 2013/34/EU"

Sources for Evidence record - operational implication:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - CSDDD Article 8 permits use of appropriate resources and information gathered through complaints and notification mechanisms.
  - Quote: "quantitative and qualitative information"
- [Commission proposal COM(2025)80 on CSRD and CSDDD dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - Grounding describes CSRD reporting as data identification, collection, processing, verification, and publication.
  - Quote: "data identification, collection, processing, verification and publication"

Sources for Timing and deadlines - CSDDD:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 37, as amended by Directive (EU) 2025/794, gives the current CSDDD transposition and phased application dates.
  - Quote: "from 26 July 2028"
- [Consolidated CSDDD text amended by Directive (EU) 2025/794](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - EUR-Lex consolidated material identifies Directive (EU) 2025/794 as the adopted amendment to Directive (EU) 2024/1760.
  - Quote: "amended by DIRECTIVE (EU) 2025/794"

Sources for Timing and deadlines - CSRD:

- [Commission proposal COM(2025)80 on CSRD and CSDDD dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - Source for CSRD phased reporting and proposed wave 2 and wave 3 postponement.
  - Quote: "postponed by two years respectively"

Sources for Timing and deadlines - operational implication:

- [Commission proposal COM(2025)80 on CSRD and CSDDD dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - The proposal covers dates for both CSRD reporting and CSDDD due diligence requirements, supporting a separate-date-register approach.
  - Quote: "sustainability reporting and due diligence requirements"

Sources for Enforcement - CSDDD:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Articles 24-29 ground CSDDD supervision, penalties, and civil liability.
  - Quote: "The maximum limit of pecuniary penalties"

Sources for Enforcement - CSRD:

- [European Commission CSRD implementing and delegated acts page](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Official source for CSRD delegated and implementing acts rather than CSDDD penalties.
  - Quote: "how competent authorities and market participants shall comply"

Sources for Enforcement - operational implication:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - CSDDD Article 29 civil liability is tied to specified due diligence failures and damage.
  - Quote: "damage caused to a natural or legal person"

Sources for Overlap and reuse - CSDDD:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 1 and Article 5 frame CSDDD as obligations relating to adverse impacts and due diligence actions.
  - Quote: "actual and potential human rights adverse impacts"

Sources for Overlap and reuse - CSRD:

- [European Commission CSRD implementing and delegated acts page](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Commission source for the CSRD reporting framework.
  - Quote: "corporate sustainability reporting"

Sources for Overlap and reuse - operational implication:

- [Commission proposal COM(2025)80 on CSRD and CSDDD dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - Source showing the EU treats reporting requirements and due diligence requirements as related but distinct workstreams.
  - Quote: "sustainability reporting and due diligence"

Sources for Practical decision rule - CSDDD:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 22 sets the CSDDD transition-plan requirement and links reported CSRD transition plans to deemed compliance for adoption.
  - Quote: "adopt and put into effect a transition plan"

Sources for Practical decision rule - CSRD:

- [Commission Delegated Regulation (EU) 2023/2772 on sustainability reporting standards](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772&ref=sorena.io) - ESRS delegated act supports the reporting side of climate-transition-plan evidence.
  - Quote: "as regards sustainability reporting standards"

Sources for Practical decision rule - operational implication:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 22 distinguishes reporting a transition plan from keeping the CSDDD plan current.
  - Quote: "updated every 12 months"

### How should teams decide between CSDDD and CSRD?

- If the work changes supplier engagement, impact assessment, prevention, mitigation, remediation, complaints, monitoring, or transition-plan implementation, treat it as a CSDDD due diligence workstream.
- If the work changes the sustainability statement, ESRS datapoints, materiality documentation, assurance file, or management-report publication, treat it as a CSRD reporting workstream.
- If the same evidence supports both, record the specific fact being reused and keep the CSDDD legal conclusion separate from the CSRD disclosure conclusion.

Sources for the practical decision rule:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Primary CSDDD source for due diligence duties, Article 16 communication, Article 22 transition plans, timing, supervision, penalties, and civil liability.
  - Quote: "risk-based human rights and environmental due diligence"
- [European Commission CSRD implementing and delegated acts page](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Official Commission source for CSRD delegated and implementing acts and the link to Directive 2022/2464.
  - Quote: "Directive 2022/2464 on corporate sustainability reporting"
- [Commission Delegated Regulation (EU) 2023/2772 on sustainability reporting standards](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772&ref=sorena.io) - Primary source for the first set of European Sustainability Reporting Standards under the CSRD reporting framework.
  - Quote: "sustainability reporting standards"

## Where the two regimes overlap

The strongest overlap is evidence, not obligation. Supplier maps, incident logs, grievance records, human-rights risk assessments, environmental impact assessments, site data, purchasing-practice changes, remediation decisions, and transition-plan materials may be useful for both regimes.

The weak point is overclaiming. CSDDD evidence should show how the company identified and addressed actual or potential adverse impacts. CSRD evidence should show why the disclosed sustainability information is complete, supportable, and aligned to the reporting standard.

- Keep a shared source register for factual records such as entity data, supplier data, impact assessments, and climate-plan documents.
- Keep separate legal mappings for CSDDD Articles 7-16 and Article 22, and for CSRD/ESRS disclosure requirements.
- Do not describe an ESRS disclosure as a CSDDD control unless the CSDDD source requirement and the underlying operating action are both documented.

Sources for this answer:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Articles 7-16 and 22 ground the operating evidence needed for CSDDD.
- [Commission Delegated Regulation (EU) 2023/2772 on sustainability reporting standards](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772&ref=sorena.io) - ESRS delegated act grounds the CSRD reporting-standard evidence side.

*Recommended next step*

*Placement: after comparison*

## Separate CSDDD due diligence from CSRD reporting

Use the comparison to build one fact base with two controlled outputs: a CSDDD due diligence file and a CSRD reporting file.

- [Open Research Copilot](/solutions/research-copilot.md): Trace CSDDD and CSRD claims back to source text before publishing a roadmap or report.
- [Discuss sustainability compliance](/contact.md): Review scope, reporting overlap, and evidence design with Sorena.

## What to review before publishing a comparison or roadmap

Before publishing a CSDDD and CSRD roadmap, verify whether each date is original law, national transposition, a Commission proposal, or an adopted amendment. For CSDDD, the source support includes the consolidated Directive as amended by Directive (EU) 2025/794; for CSRD stop-the-clock timing, keep proposal-status wording unless a separate adopted amendment source is available.

Also separate the Article 16 communication question from the broader due diligence question. A company subject to CSRD sustainability reporting may not need a duplicate CSDDD annual statement under Article 16, but it still needs evidence for the CSDDD duties that apply to it.

- Mark each date as original CSDDD, amended CSDDD under Directive (EU) 2025/794, CSRD phase-in, proposed CSRD postponement, or adopted national/EU change.
- Confirm whether the company is subject to Articles 19a, 29a, or 40a of Directive 2013/34/EU before relying on the CSDDD Article 16 exemption.
- Use the same source record for both workstreams only when the same fact, reporting period, entity boundary, and impact boundary match.

Sources for this answer:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Article 16 and Article 37, as amended by Directive (EU) 2025/794, ground the CSDDD communication and current timing analysis.
- [Commission proposal COM(2025)80 on CSRD and CSDDD dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - Proposal source for stop-the-clock timing discussion; it should not be presented as an adopted final amendment without a separate adopted-act source.

## Primary sources

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Primary CSDDD source for due diligence duties, Article 16 communication, Article 22 transition plans, timing, supervision, penalties, and civil liability.
  - Quote: "risk-based human rights and environmental due diligence"
- [European Commission CSRD implementing and delegated acts page](https://finance.ec.europa.eu/regulation-and-supervision/financial-services-legislation/implementing-and-delegated-acts/corporate-sustainability-reporting-directive_en?ref=sorena.io) - Official Commission source for CSRD delegated and implementing acts and the link to Directive 2022/2464.
  - Quote: "Directive 2022/2464 on corporate sustainability reporting"
- [Commission Delegated Regulation (EU) 2023/2772 on sustainability reporting standards](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772&ref=sorena.io) - Primary source for the first set of European Sustainability Reporting Standards under the CSRD reporting framework.
  - Quote: "sustainability reporting standards"
- [Commission proposal COM(2025)80 on CSRD and CSDDD dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - Source showing the EU treats reporting requirements and due diligence requirements as related but distinct workstreams.
  - Quote: "sustainability reporting and due diligence"
- [Consolidated CSDDD text amended by Directive (EU) 2025/794](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - EUR-Lex consolidated material identifies Directive (EU) 2025/794 as the adopted amendment to Directive (EU) 2024/1760.
  - Quote: "amended by DIRECTIVE (EU) 2025/794"

## Related Topic Guides

- [CSDDD adverse impact prioritisation workflow](/artifacts/eu/corporate-sustainability-due-diligence-directive/adverse-impact-prioritisation-workflow.md): A CSDDD workflow for identifying actual and potential adverse human rights and environmental impacts, ranking severity and likelihood, and documenting prevention, mitigation, remediation, and stakeholder evidence.
- [CSDDD Applicability Test: EU and Non-EU Company Scope](/artifacts/eu/corporate-sustainability-due-diligence-directive/applicability-test.md): Test whether Directive (EU) 2024/1760 may apply to an EU or non-EU company using official source CSDDD employee, turnover, group, franchise, royalty, exclusion, and phase-in checks.
- [CSDDD chain of activities and supplier due diligence](/artifacts/eu/corporate-sustainability-due-diligence-directive/chain-of-activities-and-suppliers.md): Explain CSDDD chain-of-activities scope, upstream and downstream boundaries, subsidiaries, direct and indirect business partners, supplier risk segmentation, and evidence.
- [CSDDD Chain of Activities Boundaries](/artifacts/eu/corporate-sustainability-due-diligence-directive/chain-of-activities-boundaries.md): Define CSDDD upstream and downstream chain of activities boundaries for subsidiaries, direct and indirect business partners, distribution, transport, storage, and records.
- [CSDDD chain of activities boundaries: upstream and downstream FAQ](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/chain-of-activities-boundaries.md): FAQ on how the CSDDD defines chain of activities boundaries for subsidiaries, direct and indirect business partners, upstream activities, downstream logistics, and evidence.
- [CSDDD civil liability under Article 29: what companies should check](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/civil-liability.md): FAQ on CSDDD Article 29 civil liability: liability conditions, protected legal interests, causation, compensation, limitation periods, and evidence disclosure.
- [CSDDD Climate Transition Plan Requirements](/artifacts/eu/corporate-sustainability-due-diligence-directive/climate-transition-plan.md): Article 22 CSDDD guidance for climate transition plans: business model alignment, targets, actions, funding, governance, and 12-month progress updates.
- [CSDDD complaints and notifications FAQ](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/complaints.md): FAQ on Article 14 CSDDD complaint and notification mechanisms, who may complain, follow-up rights, confidentiality, retaliation, and evidence.
- [CSDDD compliance duties and evidence guide](/artifacts/eu/corporate-sustainability-due-diligence-directive/compliance.md): An official source CSDDD compliance guide covering due diligence policy, adverse impact identification, prevention, corrective action, complaints, monitoring, reporting, climate plans, and supervisory evidence.
- [CSDDD contractual assurances FAQ for Articles 10 and 11](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/contractual-assurances.md): How CSDDD Articles 10 and 11 use contractual assurances with business partners, verification, SME support, action plans, and suspension or termination escalation.
- [CSDDD deadlines and compliance calendar after Directive (EU) 2025/794](/artifacts/eu/corporate-sustainability-due-diligence-directive/deadlines-and-compliance-calendar.md): Current CSDDD calendar for transposition, application phases, Article 16 reporting exceptions, Commission guidance dates, and practical compliance evidence.
- [CSDDD due diligence checklist](/artifacts/eu/corporate-sustainability-due-diligence-directive/checklist.md): An official source CSDDD checklist for scope, due diligence policy, chain-of-activities risk mapping, impact prioritisation, action plans, complaints, monitoring, communication, climate planning, and evidence.
- [CSDDD Due Diligence Steps Playbook for Articles 5 and 7-16](/artifacts/eu/corporate-sustainability-due-diligence-directive/due-diligence-steps-playbook.md): An official source playbook for the CSDDD due diligence sequence: policy integration, impact assessment, prioritisation, prevention, correction, remediation, stakeholder engagement, complaints, monitoring, communication, and evidence.
- [CSDDD FAQ: scope, dates, duties, liability, and evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq.md): Practical answers on CSDDD scope, current application dates, chain of activities, due diligence duties, complaints, remediation, civil liability, climate plans, and evidence.
- [CSDDD franchising and licensing scope FAQ](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/franchising.md): FAQ on when franchise or licensing networks can fall within Article 2 of the EU CSDDD, including royalties, turnover, EU and non-EU treatment, and evidence.
- [CSDDD grievance and remediation workflow guide](/artifacts/eu/corporate-sustainability-due-diligence-directive/grievance-and-remediation-workflows.md): Build a CSDDD grievance, notification, stakeholder engagement, and remediation workflow around Articles 12, 13, and 14 of Directive (EU) 2024/1760.
- [CSDDD Liability and Penalties: enforcement, fines, and civil claims](/artifacts/eu/corporate-sustainability-due-diligence-directive/liability-and-penalties.md): An official source guide to CSDDD supervisory enforcement, penalty mechanics, civil liability, compensation limits, evidence records, and national transposition caveats.
- [CSDDD non-EU turnover threshold FAQ](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/non-eu-turnover.md): How non-EU companies should assess CSDDD scope using EU-generated turnover, group thresholds, authorised representative records, and competent authority evidence.
- [CSDDD Non-EU Turnover Thresholds and Scope Waves](/artifacts/eu/corporate-sustainability-due-diligence-directive/scope-waves-and-non-eu-turnover.md): Article 2 and Article 37 CSDDD scope guide for non-EU Union turnover, group routes, franchise and licensing routes, and current application dates after Directive (EU) 2025/794.
- [CSDDD Omnibus timing changes after Directive (EU) 2025/794](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/omnibus-current-date-changes.md): FAQ answer on current CSDDD Article 37 dates after Directive (EU) 2025/794 and how to separate adopted timing changes from proposal-stage Omnibus simplification.
- [CSDDD penalties and fines under Article 27](/artifacts/eu/corporate-sustainability-due-diligence-directive/penalties-and-fines.md): How CSDDD Article 27 sets penalty rules, turnover-based fine caps, public decision publication, supervisory authority powers, and national transposition caveats.
- [CSDDD prevention vs mitigation: potential and actual adverse impacts](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/prevention-vs-mitigation.md): CSDDD FAQ on when to prevent or mitigate potential adverse impacts, when to end or minimise actual adverse impacts, and what evidence records to keep.
- [CSDDD remediation FAQ: when companies must remedy adverse impacts](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/remediation.md): FAQ on CSDDD remediation: when Article 12 requires remedy, how complaints and stakeholder engagement affect the response, and what evidence to keep.
- [CSDDD Remediation Plan Template: Article 12, 13 and 14 evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/remediation-plan-template.md): A CSDDD remediation plan template for actual adverse impacts, complaint inputs, stakeholder engagement, action records, and monitoring evidence.
- [CSDDD requirements: scope, due diligence, climate plan, and evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/requirements.md): An official source map of the Corporate Sustainability Due Diligence Directive requirements across scope, due diligence policy, impact assessment, complaints, remediation, monitoring, communication, and climate transition planning.
- [CSDDD risk prioritisation FAQ: severity, likelihood, and evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/risk-prioritisation.md): How to prioritise CSDDD adverse impacts when teams cannot address everything at once, using severity, likelihood, stakeholder evidence, and a reviewable rationale.
- [CSDDD Scope Thresholds: EU, Non-EU, Group and Franchise Routes](/artifacts/eu/corporate-sustainability-due-diligence-directive/scope-thresholds-and-in-scope-groups.md): Article 2 CSDDD scope thresholds for EU companies, non-EU Union turnover, ultimate-parent groups, franchise and licensing routes, consecutive-year tests, and evidence records.
- [CSDDD scope waves: current Article 37 dates and thresholds](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/scope-waves.md): FAQ on the current CSDDD phase-in after Directive (EU) 2025/794: 26 July 2028, 26 July 2029, Article 2 scope thresholds, and evidence to retain.
- [CSDDD Supplier Contract Clause Review Workflow](/artifacts/eu/corporate-sustainability-due-diligence-directive/supplier-contract-clause-review-workflow.md): Review supplier contract clauses against CSDDD Articles 10 and 11: contractual assurances, verification, SME fairness, support, action plans, and escalation evidence.
- [CSDDD Supplier Contract Clauses: Articles 10 and 11 Evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/supplier-contract-clauses.md): How to use CSDDD supplier contract clauses without treating clauses as a substitute for due diligence: contractual assurances, verification, SME support, action plans, limits, and evidence.
- [CSDDD supplier human rights impact scoring template](/artifacts/eu/corporate-sustainability-due-diligence-directive/supplier-human-rights-risk-scoring-template.md): A CSDDD supplier impact scoring template for Article 8 identification, Article 9 prioritisation, severity, likelihood, stakeholder input, chain-of-activities boundaries, and evidence records.
- [CSDDD transition plans FAQ: Article 22 climate plan requirements](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/transition-plans.md): FAQ on CSDDD Article 22 climate transition plans: targets, decarbonisation levers, investment and funding, governance, CSRD overlap, and evidence records.
- [CSDDD vs German LkSG Comparison](/artifacts/eu/corporate-sustainability-due-diligence-directive/csddd-vs-german-lksg.md): Compare the EU CSDDD with Germany's LkSG without mixing directive duties, national-law duties, chain boundaries, complaints, reporting, and enforcement routes.
- [CSDDD vs OECD Guidelines](/artifacts/eu/corporate-sustainability-due-diligence-directive/csddd-vs-oecd-guidelines.md): Compare the binding EU CSDDD with the OECD Guidelines for responsible business conduct across scope, due diligence duties, business relationships, remediation, and evidence.
- [How CSDDD overlaps with OECD, UNGP, and ILO standards](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/oecd-ungp-and-ilo-overlap.md): FAQ on how OECD responsible business conduct guidance, the UN Guiding Principles, and ILO labour standards inform CSDDD due diligence without being the same legal instrument.


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