--- title: "EU CSDDD vs CSRD" canonical_url: "https://www.sorena.io/artifacts/eu/csddd/csddd-vs-csrd" source_url: "https://www.sorena.io/artifacts/eu/csddd/csddd-vs-csrd" author: "Sorena AI" description: "Compare the EU CSDDD and CSRD the right way. This guide explains how due diligence duties under Directive (EU) 2024/1760 differ from sustainability reporting." keywords: - "EU CSDDD vs CSRD" - "CSDDD compared with CSRD" - "due diligence vs sustainability reporting" - "Directive (EU) 2024/1760 vs Directive (EU) 2022/2464" - "CSDDD annual statement vs CSRD reporting" - "EU CSDDD" - "CSRD" - "Due diligence" - "Reporting" - "ESRS" --- **[SORENA](https://www.sorena.io/)** - AI-Powered GRC Platform [Home](https://www.sorena.io/) | [Solutions](https://www.sorena.io/solutions) | [Artifacts](https://www.sorena.io/artifacts) | [About Us](https://www.sorena.io/about-us) | [Contact](https://www.sorena.io/contact) | [Portal](https://app.sorena.io) --- # EU CSDDD vs CSRD Compare the EU CSDDD and CSRD the right way. This guide explains how due diligence duties under Directive (EU) 2024/1760 differ from sustainability reporting. *EU CSDDD* *Comparison* ## EU CSDDD (Directive (EU) 2024/1760) Compared with CSRD These laws overlap, but they do not do the same job. Use this page to stop mixing operational due diligence duties with disclosure duties. CSDDD is about conduct. CSRD is about reporting. The two regimes should share data and governance where possible, but a company cannot comply with CSDDD by publishing a strong report alone, and it cannot satisfy CSRD by building a due diligence process without the required disclosures. ## Core difference: act versus disclose CSDDD requires companies to integrate due diligence into policies and risk management, identify and prioritize adverse human rights and environmental impacts, take appropriate preventive or corrective measures, enable complaints, provide remediation where relevant, monitor effectiveness, and maintain a climate transition plan. CSRD requires companies to report sustainability information in accordance with the corporate sustainability reporting framework. It is a disclosure regime aimed at decision useful reporting, not a standalone operating duty to prevent or remediate impacts. - CSDDD asks what the company must do. - CSRD asks what the company must disclose. - Both need evidence, but the evidence serves different legal functions. *Recommended next step* *Placement: after the comparison section* ## Use EU CSDDD (Directive (EU) 2024/1760) Compared with CSRD as a cited research workflow Research Copilot can take EU CSDDD (Directive (EU) 2024/1760) Compared with CSRD from how this topic compares with adjacent regulations or standards to a reusable workflow inside Sorena. Teams working on EU CSDDD (Directive (EU) 2024/1760) can keep owners, evidence, and next steps aligned without copying this guide into separate documents. - [Open Research Copilot for EU CSDDD (Directive (EU) 2024/1760) Compared with CSRD](/solutions/research-copilot.md): Start from EU CSDDD (Directive (EU) 2024/1760) Compared with CSRD and answer scope, timing, and interpretation questions with cited outputs. - [Talk through EU CSDDD (Directive (EU) 2024/1760)](/contact.md): Review your current process, evidence gaps, and next steps for EU CSDDD (Directive (EU) 2024/1760) Compared with CSRD. ## Where the regimes connect The connection matters most in the annual statement and climate plan. Article 16 of the CSDDD exempts companies already subject to CSRD sustainability reporting from the standalone CSDDD annual statement obligation. Article 22 also deems companies that report a climate transition plan under the CSRD to have complied with the obligation to adopt such a plan under the CSDDD, although they still need to put it into effect and update it. - CSRD can remove the separate CSDDD annual statement burden. - CSRD can satisfy the adoption step for the Article 22 plan. - Neither deeming rule removes the need for real due diligence operations. ## How to build one program for both The efficient approach is to use one source of truth for scope, chain-of-activities mapping, material impact assessment, action plans, complaints, monitoring outputs, and climate plan data. Then map those records into the disclosure requirements under the CSRD and the conduct duties under the CSDDD. What you should not do is let the reporting team build one view of impacts while procurement and compliance teams build another. That creates inconsistent claims and can become evidence against you. - Use one impact register feeding both due diligence and reporting. - Keep one governance calendar for management review, board oversight, and publication. - Tag each record for operational use, disclosure use, or both. ## Typical mistake patterns The first common mistake is treating a strong CSRD report as proof that the company has done enough operational due diligence. The second is treating a supplier code and a few assessments as enough for CSRD quality disclosure. A third mistake is ignoring timing. The CSDDD application calendar now follows the 2025 timing amendment, while the CSRD has its own phased reporting path and separate amendment activity. - Do not let disclosure maturity hide operational gaps. - Do not let operational activity run without disclosure controls. - Use a law by law calendar and tie every date to the actual current legal text. ## Primary sources - [Directive (EU) 2024/1760 - Consolidated text as of 17 April 2025](https://eur-lex.europa.eu/eli/dir/2024/1760/2025-04-17/eng?ref=sorena.io) - Best source for the current operative wording after the 2025 timing amendment. - [Directive (EU) 2025/794 - timing amendment](https://eur-lex.europa.eu/eli/dir/2025/794/oj/eng?ref=sorena.io) - Current law for the postponed transposition deadline and postponed first wave of application. - [Directive (EU) 2022/2464 - CSRD](https://eur-lex.europa.eu/eli/dir/2022/2464/oj/eng?ref=sorena.io) - Primary legal source for the sustainability reporting regime that overlaps with CSDDD annual statement mechanics. - [European Commission - Corporate sustainability due diligence](https://commission.europa.eu/business-economy-euro/doing-business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due-diligence_en?ref=sorena.io) - Official implementation overview, including the status of the 2025 Omnibus proposals. ## Related Topic Guides - [EU CSDDD Applicability Test | Thresholds, Group Scope, and Start Dates](/artifacts/eu/csddd/applicability-test.md): Use this CSDDD applicability test to check the 1000 employee and EUR 450 million threshold, franchising and licensing triggers, non-EU EU-turnover rules. - [EU CSDDD Chain of Activities and Supplier Scope | Upstream, Downstream, and Boundary Rules](/artifacts/eu/csddd/chain-of-activities-and-suppliers.md): Map the CSDDD chain of activities correctly. This guide explains upstream and downstream coverage, direct and indirect business partners. - [EU CSDDD Checklist | Practical Due Diligence Checklist by Workstream](/artifacts/eu/csddd/checklist.md): Use this CSDDD checklist to move from scope to execution. - [EU CSDDD Climate Transition Plan | Article 22 Requirements and Practical Structure](/artifacts/eu/csddd/climate-transition-plan.md): Understand the Article 22 climate transition plan duty under the CSDDD. - [EU CSDDD Compliance Guide | Operating Model, Evidence, and Readiness](/artifacts/eu/csddd/compliance.md): Build a real CSDDD compliance program. This guide explains how to turn Directive (EU) 2024/1760 into a due diligence operating model across policy, mapping. - [EU CSDDD Deadlines and Compliance Calendar | Current Dates after Directive (EU) 2025/794](/artifacts/eu/csddd/deadlines-and-compliance-calendar.md): Track the current CSDDD rollout dates, including the 25 July 2024 entry into force, 26 July 2027 transposition deadline, 31 March 2027 reporting act deadline. - [EU CSDDD Due Diligence Steps Playbook | Articles 7 to 15 in Practical Order](/artifacts/eu/csddd/due-diligence-steps-playbook.md): Follow the CSDDD due diligence steps in the order teams actually need to execute them: policy, chain mapping, prioritization, prevention, corrective action. - [EU CSDDD FAQ | Current Answers on Scope, Dates, Complaints, Penalties, and Climate Plans](/artifacts/eu/csddd/faq.md): Get grounded answers to common CSDDD questions, including the current application dates, who is in scope, how the chain of activities works. - [EU CSDDD Grievance and Remediation Workflows | Articles 12 to 14 in Practice](/artifacts/eu/csddd/grievance-and-remediation-workflows.md): Design a CSDDD grievance and remediation workflow that fits Articles 12 to 14. - [EU CSDDD Liability and Penalties | Civil Liability, Fines, and Supervisory Action](/artifacts/eu/csddd/liability-and-penalties.md): Understand how Article 27 penalties and Article 29 civil liability interact under the CSDDD. - [EU CSDDD Penalties and Fines | Article 27 Explained Clearly](/artifacts/eu/csddd/penalties-and-fines.md): Focus on Article 27 of the CSDDD. This page explains how Member States must structure penalties, what the at least 5 percent maximum turnover cap means. - [EU CSDDD Requirements | Article by Article Requirement Map](/artifacts/eu/csddd/requirements.md): Map the main CSDDD requirements by article, including Article 7 policy, Article 8 identification, Article 9 prioritization. - [EU CSDDD Scope Thresholds and In Scope Groups | Current Thresholds and Waves](/artifacts/eu/csddd/scope-thresholds-and-in-scope-groups.md): Review the current CSDDD scope thresholds, in scope company groups, franchising and licensing rules, non-EU turnover triggers. - [EU CSDDD Supplier Human Rights Risk Scoring Template | Severity and Likelihood Model](/artifacts/eu/csddd/supplier-human-rights-risk-scoring-template.md): Use this practical CSDDD risk scoring template to prioritize supplier and partner risk based on severity, likelihood, geographic factors, sector. - [EU CSDDD vs German LkSG | Scope, Chain Rules, and Enforcement Differences](/artifacts/eu/csddd/csddd-vs-german-lksg.md): Compare the EU CSDDD with the German LkSG using official sources. --- [Privacy Policy](https://www.sorena.io/privacy) | [Terms of Use](https://www.sorena.io/terms-of-use) | [DMCA](https://www.sorena.io/dmca) | [About Us](https://www.sorena.io/about-us) (c) 2026 Sorena AB (559573-7338). 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