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GRC Reference Templates

GRC Library has created a variety of reference templates based on compliance documents for your convenience.
These templates include the Compliance Controls Checklist, Risk and Control Self-Assessment (RCSA), Policy templates, and more. You can click the link below to access and download the templates.


EUR-Lex Checklist
Corporate Sustainability Due Diligence Act - Directive (EU) 2024/1760 Controls Checklist


EUR-Lex RCSA
Corporate Sustainability Due Diligence Act - Directive (EU) 2024/1760 RCSA Template


Corporate Sustainability Due Diligence Act - Directive (EU) 2024/1760

Name: Corporate Sustainability Due Diligence Act - Directive (EU) 2024/1760

This Directive is pivotal in establishing corporate accountability for human rights and environmental impacts within global supply chains. It mandates due diligence processes for companies, ensuring they assess and mitigate potential adverse effects throughout their operations and relationships.

Target Audience:

  • Corporations
  • Regulatory Authorities

Key Points:

  • Human Rights Due Diligence The Directive emphasizes the need for companies to identify, prevent, and mitigate adverse human rights impacts linked to their operations and supply chains.
  • Environmental Impact Assessment Companies are required to evaluate their environmental impacts and take steps to minimize harm, aligning with sustainable practices.
  • Transnational Corporate Responsibility The Directive addresses the need for corporate responsibility across borders, recognizing the global nature of supply chains.
  • Stakeholder Engagement Provisions encourage meaningful engagement with affected stakeholders to ensure their voices are considered in due diligence processes.
  • Legal Remedies and Access to Justice The Directive outlines mechanisms for victims of adverse impacts to seek legal recourse, enhancing accountability for corporations.
  • Cooperation between Member States The Directive promotes collaboration among EU Member States to ensure consistent implementation and enforcement.
  • Reporting Obligations Companies will be required to publicly disclose their due diligence efforts, improving transparency and accountability.
  • Regulatory Oversight Establishment of national supervisory authorities to oversee compliance with the Directive’s obligations.
  • Climate Change Mitigation The Directive aligns corporate governance with the goal of achieving climate neutrality and addressing climate change impacts.
  • Support for SMEs Provisions to support small and medium-sized enterprises in meeting due diligence requirements without imposing undue burdens.

Related Regulations or Articles:

  • Directive (EU) 2019/1937 The Directive builds upon existing protections for whistleblowers, ensuring that individuals who report breaches of corporate due diligence obligations are protected.
  • Regulation (EU) 2023/2859 The amendment aligns sustainability-related disclosures in the financial sector with the requirements outlined in this Directive, enhancing overall corporate accountability.

Reference URL: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32024L1760

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Updated: 2024-11-28 22:36:14
Created: 2024-08-16 08:01:12
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