EU CSDDD directive refocused on very large companies

The Corporate Sustainability Due Diligence Directive (CSDDD) has been refocused by the Omnibus.

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The fact

It now applies only to a handful of very large companies, excluding SMEs and mid-sized firms.

Mapping risks in value chains, including digital ones, remains a key challenge.

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Auto-synthesis from 1 media source · identified on September 17, 2026