CSDD – how to conduct Corporate Sustainability Due Diligence according to the upcoming EU directive



In the coming years, the EU’s new directive requiring companies to carry out a so-called Corporate Sustainability Due Diligence (CSDD) of their operations is expected to enter into force. This course focuses on which areas of climate, environment, and human rights are covered by the directive, what the upcoming directive means, which companies are impacted, and how it affects your company in particular. You will also learn how to conduct due diligence in accordance with the new CSDD directive, and how you already now can begin preparing.

In early 2022, the European Commission presented its draft legal requirements for the CSDD. The proposed directive is based on international principles and standards. Several new concepts, such as the need for due diligence in established business relationships, are introduced. It will now be possible to sue corporations in court for violations of human rights and the environment caused by failure to perform due diligence.

The course covers:

  • The European Commission’s proposed directive on human rights and environmental due diligence
  • Which human rights, climate, and environmental issues are addressed in the CSDD, and how responsibility is assigned along the value chain
  • How you carry out due diligence for human rights in practice
  • How you carry out due diligence for climate and the environment in practice
  • What requirements are placed on governance, management and governing documents
  • How the state will evaluate companies’ due diligence, what penalties may be imposed if the requirements are not met, and how companies can be held accountable in court
  • The most recent developments in the EU CSDD directive and how you can prepare

The course is directed at:

Decision-makers and specialists in sustainability, HR, compliance, lawyers, and managers in the supply chain.

The goal of this course:

As a participant, you will gain:

  • Knowledge of the upcoming legislation
  • Knowledge and skills to carry out a due diligence based on the upcoming CSDD directive

The training will mainly be conducted in Swedish.

This course is organised by Bonnier Aktuell Hållbarhet in partnership with Enact. For more, check out Enact’s all upcoming trainings and events here!




09.00 Welcome and introduction

  • Introduction of course content
  • Introduction of course participants and discussion of course expectations

09.30 Overview of the EU’s proposal for the Corporate Sustainability Due Diligence directive

During the first session, we go through the basics of the upcoming EU Corporate Sustainability Due Diligence (CSDD) directive.

  • What exactly does the due diligence requirement entail?
  • What are the requirements for governance and policies?
  • What is required of management and the board?
  • How will the state evaluate companies’ due diligence?
  • What penalties may be imposed if the requirements are not met?
  • How are companies held accountable in court?
  • Which issues concerning human rights and the environment are included?

10.30 Break

10.45 Focus on the requirements for due diligence 

We go over the fundamentals of due diligence using international standards that shape current EU legislative proposals.

  • The responsibility and role of the state versus companies
  • The design of the directive’s due diligence requirements
  • Examples of due diligence legislation from European countries such as Norway, Germany, and France

11.45 Preparation for group exercise

Before lunch, participants can form groups and prepare for the afternoon’s group exercise.

12.00 Lunch

13.00 The meaning of due diligence for human rights

During this session, we go over what is unique to a due diligence process in terms of impact on people, in comparison to the environment.

  • How companies carry out due diligence in practice, for example, through governance, risk management, and incident management
  • Relevant rights: fundamental labour rights, civil rights, economic, social, and cultural rights, and protection of vulnerable groups such as women, children, and migrant workers
  • How to identify your most salient risks, as well as how to define and assign responsibility
  • Criteria for a company to be deemed to have shown “due diligence” in specific situations

The case exercise groups are given questions to research from the perspective of human rights.

14.00 The meaning of due diligence for climate and the environment

During this session, we go over what is unique to a due diligence process in terms of environmental impact, in comparison to human rights.

  • How companies carry out due diligence in practice, for example, through management systems, environmental impact assessments, risk management and incident management
  • What is new in the context of environmental due diligence?
  • What needs to be done differently in comparison to what we are currently doing?
  • Why is an action plan required for climate issues, but not for other environmental issues?
  • Which factual issues need to be addressed by environmental due diligence?
  • Criteria for determining whether a company has exercised due diligence

The case exercise groups are given questions to research from the perspective of climate and the environment.

15.00 Coffee break

15.15 Continuation of group exercise – apply CSDD in accordance with the proposed directive

The groups meet separately to complete their tasks. We then discuss implementation, process, and outcomes, as well as draw common conclusions about human rights and the environment.

16.00 Prepare for the new directive

  • How to prepare when certain parts of the directive are unclear or will be renegotiated
  • Five examples of how companies have already started to prepare
  • Discussion in small groups – where and how should I start?

16.30 Rounding off

  • Evaluation – joint and individual
  • Thanks for today!

17.00 End


Sandra Atler

+46 704 79 76 77


Sandra Atler is the Director of the Human Rights and Business Practice Group and Senior Advisor at Enact. She is an…
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Anita Falkenek

Mobile: +46 70-20 90 582


Anita Falkenek is a Senior Advisor at Enact, with many years of broad experience in the sustainability field, having worked with…
Read more


10 900 SEK excl VAT