Under the EU's Corporate Sustainability Due Diligence Directive (CSDDD), what are the specific human rights and environmental risk-mitigation obligations for a Dutch BV whose parent company is based outside the EU?
Subject: CSDDD Obligations for a Dutch BV with a Non-EU Parent
Your Dutch BV is subject to the EU Corporate Sustainability Due diligence Directive (CSDDD) if your non-EU parent company generates over €450 million in net turnover within the EU BWBR0050094_2024-09-16_0.
The core obligation is to conduct risk-based due diligence across the entire value chain. This requires proactively identifying, preventing, and mitigating adverse impacts on human rights and the environment BWBR0048686_2024-02-13_0.
Although the directive has been in force since July 2024, the Netherlands has two years to implement it into national law. This legal uncertainty compels immediate action BWBR0050119_2024-08-07_0.
Strategic Advice: Do not wait for the Dutch legislation. Start mapping your value chain now and implement a risk management system compliant with OECD guidelines to be prepared BWBR0047203_2022-09-30_0.
Disclaimer: This analysis is based on the provided documents and does not constitute definitive legal advice.
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