Article 2: Scope

Nicolas Bueno and Virginie Rouas

Chapter 2 in Sustainable Business in Europe, 2026, pp 21-33 from Edward Elgar Publishing

Abstract: This chapter comments on Article 2 of the Corporate Sustainability Due Diligence Directive (CSDDD), which outlines the scope of the Directive. It presents which companies established in the EU and in a third country are covered by due diligence obligations of the CSDDD. It explains how to calculate the thresholds in terms of employees and turnover according to the CSDDD, including for holding and parent companies and companies that entered into franchising agreements.

Keywords: In; Scope; Companies (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035326891
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