{"id":14501,"date":"2024-04-23T14:27:51","date_gmt":"2024-04-23T12:27:51","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=14501"},"modified":"2026-06-12T07:59:50","modified_gmt":"2026-06-12T05:59:50","slug":"csddd","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/en\/csddd\/","title":{"rendered":"CSDDD (Corporate Sustainability Due Diligence Directive): Obligations, Impacts &amp; Differences to the LkSG"},"content":{"rendered":"<p class=\"wp-block-paragraph\">The <strong>Corporate Sustainability Due Diligence Directive (CSDDD)<\/strong> is the new EU supply chain directive. It obliges large companies to, <strong>Actively monitor and improve human rights and environmental standards along their entire value chain<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In comparison to German <a href=\"https:\/\/cubeconcepts.de\/en\/energy-law\/supply-chain-law\/\" type=\"page\" id=\"8071\">Supply Chain Due Diligence Act<\/a> (LkSG), the CSDDD goes significantly further \u2013 both in the depth of requirements and in liability risks.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the CSDDD explained simply?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The CSDDD is an EU directive that requires companies to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Risks for <strong>Human rights and the environment<\/strong> to identify<\/li>\n\n\n\n<li>Measures for <strong>Avoidance and Minimization<\/strong> to implement<\/li>\n\n\n\n<li>your entire <strong>Monitor value chain<\/strong><\/li>\n\n\n\n<li>regularly <strong>to report publicly<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Goal: To obligatorily integrate sustainability into business models \u2013 not just voluntarily.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Which companies are affected by the CSDDD?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The final version has now been significantly restricted. The current rule is:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>5,000 employees<\/strong><\/li>\n\n\n\n<li><strong>&gt; \u20ac1.5 billion in annual global revenue<\/strong><\/li>\n\n\n\n<li>Does this also apply to <strong>Non-EU companies<\/strong> with corresponding EU turnover<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Start<\/strong> July 26, 2029 (uniform for all affected companies)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Important: Even smaller companies are indirectly affected \u2013 through the supply chains of large corporations (\u201etrickle-down effect\u201c).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What exactly does the CSDDD require from companies?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Risk Analysis &amp; Prevention<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Companies must systematically check:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Where do risks to the environment and human rights arise?<\/li>\n\n\n\n<li>Which suppliers are particularly critical?<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Measures &amp; Integration<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Business process adaptation<\/li>\n\n\n\n<li>Integration in Compliance and Risk Management Systems<\/li>\n\n\n\n<li>Implementation of specific prevention measures<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. Climate plan (1.5\u00b0 target)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Companies must ensure:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The business model is with the <strong>Paris Climate Agreement<\/strong> compatible<\/li>\n\n\n\n<li>Concrete transformation plans are being created<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. Monitoring &amp; Reporting<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Annual Disclosure<\/li>\n\n\n\n<li>Transparency on measures and progress<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">5. Civil Liability<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">One of the biggest differences: companies can <strong>to be sued for damages<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Difference between CSDDD and LkSG (Germany)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The CSDDD is significantly more comprehensive and legally stringent:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Topic<\/strong><\/td><td><strong>CSDDD<\/strong><\/td><td><strong>LkSG<\/strong><\/td><\/tr><tr><td>Scope<\/td><td>entire value chain<\/td><td>primary direct suppliers<\/td><\/tr><tr><td>Climate obligations<\/td><td>Mandatory Transformation Plan<\/td><td>limited<\/td><\/tr><tr><td>Liability<\/td><td>legally possible<\/td><td>no direct liability<\/td><\/tr><tr><td>Threshold values<\/td><td>very high (5,000 MA)<\/td><td>significantly lower<\/td><\/tr><tr><td>EU-wide regulation<\/td><td>yes<\/td><td>only Germany<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">What impacts does the CSDDD have on companies?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Directly Affected Large Companies:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Building complex <strong>Due Diligence Systems<\/strong><\/li>\n\n\n\n<li>Higher <strong>Compliance and reporting effort<\/strong><\/li>\n\n\n\n<li>New <strong>Liability risks<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Indirectly affected companies (SMEs):<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Customer ESG requirements are increasing<\/li>\n\n\n\n<li>Sustainability proofs will become a prerequisite<\/li>\n\n\n\n<li>Competitive pressure is increasing<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Particularly relevant for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Industry<\/li>\n\n\n\n<li>Energy-intensive companies<\/li>\n\n\n\n<li>Suppliers for large corporations<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What role do energy and photovoltaics play in the context of the CSDDD?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The directive increases the pressure for decarbonization:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CO\u2082 reduction is <strong>part of the duty of care<\/strong><\/li>\n\n\n\n<li>Energy supply comes into focus for compliance<\/li>\n\n\n\n<li>Companies must actively reduce their emissions<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Concrete measures<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deployment of <strong>Photovoltaic systems<\/strong><\/li>\n\n\n\n<li>Completion of <strong><a href=\"https:\/\/cubeconcepts.de\/en\/ppa-power-purchase-agreement\/\" type=\"post\" id=\"10902\">Power Purchase Agreements (PPA)<\/a><\/strong><\/li>\n\n\n\n<li>Usage of <strong><a href=\"https:\/\/cubeconcepts.de\/en\/products\/large-battery-storage\/\" type=\"page\" id=\"19360\">Large battery storage systems<\/a> and energy management<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Result: Energy becomes a factor of cost to <strong>strategic ESG leverage<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What are the sanctions for violations?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fines<\/strong> (depending on revenue) <\/li>\n\n\n\n<li><strong>Civil lawsuits<\/strong> by affected people <\/li>\n\n\n\n<li><strong>Reputational damage<\/strong> <\/li>\n\n\n\n<li><strong>Loss of order<\/strong> Exclusion from large company supply chains<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">How should companies prepare now?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Even though the CSDDD doesn't take effect until 2029, acting early is crucial:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Analyze supply chains<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Create transparency about suppliers<\/li>\n\n\n\n<li>Conduct a risk assessment<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Develop ESG Strategy<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Integrating Sustainability into Business Processes<\/li>\n\n\n\n<li>Define CO\u2082 reduction strategy<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. Optimize Energy Strategy<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Check self-sufficiency with PV<\/li>\n\n\n\n<li>Reduce electricity costs and emissions<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. Digitize processes<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Build monitoring and reporting systems<br><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion: CSDDD as a Strategic Turning Point<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The CSddd is more than just regulation \u2013 it marks a <strong>Paradigm Shift in Corporate Management<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sustainability will be mandatory<\/li>\n\n\n\n<li>Supply chains are becoming transparent<\/li>\n\n\n\n<li>Energy is becoming the central controlling factor<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Companies that act early benefit twice:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Legal certainty<\/strong><\/li>\n\n\n\n<li><strong>Competitive advantages<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is enormous potential, especially in the energy sector: Investing in photovoltaics, PPAs, and energy management today not only fulfills regulatory requirements but also ensures long-term economic viability and future-proofing.<\/p>","protected":false},"excerpt":{"rendered":"<p>The CSDDD significantly tightens requirements for human rights and environmental protection, and for the first time introduces civil liability for companies. Learn why the directive goes far beyond the German LkSG. <\/p>","protected":false},"author":3,"featured_media":14504,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,60],"tags":[],"class_list":["post-14501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-solar-news","category-regulatorik-esg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSDDD als EU-Lieferkettenrichtlinie | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"Was ist die CSDDD? Alle Pflichten, Schwellenwerte &amp; Unterschiede zum LkSG sowie Auswirkungen auf Unternehmen einfach erkl\u00e4rt.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cubeconcepts.de\/en\/csddd\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CSDDD als EU-Lieferkettenrichtlinie | CUBE CONCEPTS\" \/>\n<meta property=\"og:description\" content=\"Was ist die CSDDD? Alle Pflichten, Schwellenwerte &amp; Unterschiede zum LkSG sowie Auswirkungen auf Unternehmen einfach erkl\u00e4rt.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cubeconcepts.de\/en\/csddd\/\" \/>\n<meta property=\"og:site_name\" content=\"CUBE CONCEPTS\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-23T12:27:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-12T05:59:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2024\/04\/CSDDD-Containerumschlag-Header.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Guido Steenmans\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Guido Steenmans\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/csddd\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/csddd\\\/\"},\"author\":{\"name\":\"Guido Steenmans\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#\\\/schema\\\/person\\\/2c762e4ca1ea252f42f23ab33248856e\"},\"headline\":\"CSDDD (Corporate Sustainability Due Diligence Directive): Pflichten, Auswirkungen &amp; Unterschiede zum LkSG\",\"datePublished\":\"2024-04-23T12:27:51+00:00\",\"dateModified\":\"2026-06-12T05:59:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/csddd\\\/\"},\"wordCount\":567,\"publisher\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/csddd\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/CSDDD-Containerumschlag-Header.jpg\",\"articleSection\":[\"Energiemarkt News\",\"Regulatorik &amp; ESG\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/csddd\\\/\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/csddd\\\/\",\"name\":\"CSDDD als EU-Lieferkettenrichtlinie | CUBE CONCEPTS\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/csddd\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/csddd\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/CSDDD-Containerumschlag-Header.jpg\",\"datePublished\":\"2024-04-23T12:27:51+00:00\",\"dateModified\":\"2026-06-12T05:59:50+00:00\",\"description\":\"Was ist die CSDDD? Alle Pflichten, Schwellenwerte & Unterschiede zum LkSG sowie Auswirkungen auf Unternehmen einfach erkl\u00e4rt.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/csddd\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/cubeconcepts.de\\\/csddd\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/csddd\\\/#primaryimage\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/CSDDD-Containerumschlag-Header.jpg\",\"contentUrl\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/CSDDD-Containerumschlag-Header.jpg\",\"width\":1920,\"height\":1280,\"caption\":\"CSDDD-Containerumschlag-Header\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/csddd\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/cubeconcepts.de\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CSDDD (Corporate Sustainability Due Diligence Directive): Pflichten, Auswirkungen &amp; Unterschiede zum LkSG\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/\",\"name\":\"CUBE CONCEPTS\",\"description\":\"Energiesysteme f\u00fcr Unternehmen\",\"publisher\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#organization\",\"name\":\"CUBE CONCEPTS\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/CUBE_CONCEPT-Logo.png\",\"contentUrl\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/CUBE_CONCEPT-Logo.png\",\"width\":644,\"height\":207,\"caption\":\"CUBE CONCEPTS\"},\"image\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#\\\/schema\\\/person\\\/2c762e4ca1ea252f42f23ab33248856e\",\"name\":\"Guido Steenmans\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/cropped-Guido-Steenmanns-hoch-scaled-1-96x96.jpg\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/cropped-Guido-Steenmanns-hoch-scaled-1-96x96.jpg\",\"contentUrl\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/cropped-Guido-Steenmanns-hoch-scaled-1-96x96.jpg\",\"caption\":\"Guido Steenmans\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CSDDD as EU Supply Chain Directive | CUBE CONCEPTS","description":"What is the CSDDD? All obligations, thresholds &amp; differences to the LkSG, as well as impacts on companies, explained simply.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cubeconcepts.de\/en\/csddd\/","og_locale":"en_US","og_type":"article","og_title":"CSDDD als EU-Lieferkettenrichtlinie | CUBE CONCEPTS","og_description":"Was ist die CSDDD? Alle Pflichten, Schwellenwerte & Unterschiede zum LkSG sowie Auswirkungen auf Unternehmen einfach erkl\u00e4rt.","og_url":"https:\/\/cubeconcepts.de\/en\/csddd\/","og_site_name":"CUBE CONCEPTS","article_published_time":"2024-04-23T12:27:51+00:00","article_modified_time":"2026-06-12T05:59:50+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2024\/04\/CSDDD-Containerumschlag-Header.jpg","type":"image\/jpeg"}],"author":"Guido Steenmans","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Guido Steenmans","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/cubeconcepts.de\/csddd\/#article","isPartOf":{"@id":"https:\/\/cubeconcepts.de\/csddd\/"},"author":{"name":"Guido Steenmans","@id":"https:\/\/cubeconcepts.de\/fr\/#\/schema\/person\/2c762e4ca1ea252f42f23ab33248856e"},"headline":"CSDDD (Corporate Sustainability Due Diligence Directive): Pflichten, Auswirkungen &amp; Unterschiede zum LkSG","datePublished":"2024-04-23T12:27:51+00:00","dateModified":"2026-06-12T05:59:50+00:00","mainEntityOfPage":{"@id":"https:\/\/cubeconcepts.de\/csddd\/"},"wordCount":567,"publisher":{"@id":"https:\/\/cubeconcepts.de\/fr\/#organization"},"image":{"@id":"https:\/\/cubeconcepts.de\/csddd\/#primaryimage"},"thumbnailUrl":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2024\/04\/CSDDD-Containerumschlag-Header.jpg","articleSection":["Energiemarkt News","Regulatorik &amp; ESG"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/cubeconcepts.de\/csddd\/","url":"https:\/\/cubeconcepts.de\/csddd\/","name":"CSDDD as EU Supply Chain Directive | CUBE CONCEPTS","isPartOf":{"@id":"https:\/\/cubeconcepts.de\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cubeconcepts.de\/csddd\/#primaryimage"},"image":{"@id":"https:\/\/cubeconcepts.de\/csddd\/#primaryimage"},"thumbnailUrl":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2024\/04\/CSDDD-Containerumschlag-Header.jpg","datePublished":"2024-04-23T12:27:51+00:00","dateModified":"2026-06-12T05:59:50+00:00","description":"What is the CSDDD? All obligations, thresholds &amp; differences to the LkSG, as well as impacts on companies, explained simply.","breadcrumb":{"@id":"https:\/\/cubeconcepts.de\/csddd\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cubeconcepts.de\/csddd\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cubeconcepts.de\/csddd\/#primaryimage","url":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2024\/04\/CSDDD-Containerumschlag-Header.jpg","contentUrl":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2024\/04\/CSDDD-Containerumschlag-Header.jpg","width":1920,"height":1280,"caption":"CSDDD-Containerumschlag-Header"},{"@type":"BreadcrumbList","@id":"https:\/\/cubeconcepts.de\/csddd\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/cubeconcepts.de\/"},{"@type":"ListItem","position":2,"name":"CSDDD (Corporate Sustainability Due Diligence Directive): Pflichten, Auswirkungen &amp; Unterschiede zum LkSG"}]},{"@type":"WebSite","@id":"https:\/\/cubeconcepts.de\/fr\/#website","url":"https:\/\/cubeconcepts.de\/fr\/","name":"CUBE CONCEPTS","description":"Energy systems for businesses","publisher":{"@id":"https:\/\/cubeconcepts.de\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cubeconcepts.de\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/cubeconcepts.de\/fr\/#organization","name":"CUBE CONCEPTS","url":"https:\/\/cubeconcepts.de\/fr\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cubeconcepts.de\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/CUBE_CONCEPT-Logo.png","contentUrl":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/CUBE_CONCEPT-Logo.png","width":644,"height":207,"caption":"CUBE CONCEPTS"},"image":{"@id":"https:\/\/cubeconcepts.de\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/cubeconcepts.de\/fr\/#\/schema\/person\/2c762e4ca1ea252f42f23ab33248856e","name":"Guido Steenmans","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2025\/11\/cropped-Guido-Steenmanns-hoch-scaled-1-96x96.jpg","url":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2025\/11\/cropped-Guido-Steenmanns-hoch-scaled-1-96x96.jpg","contentUrl":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2025\/11\/cropped-Guido-Steenmanns-hoch-scaled-1-96x96.jpg","caption":"Guido Steenmans"}}]}},"_links":{"self":[{"href":"https:\/\/cubeconcepts.de\/en\/wp-json\/wp\/v2\/posts\/14501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cubeconcepts.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cubeconcepts.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cubeconcepts.de\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/cubeconcepts.de\/en\/wp-json\/wp\/v2\/comments?post=14501"}],"version-history":[{"count":0,"href":"https:\/\/cubeconcepts.de\/en\/wp-json\/wp\/v2\/posts\/14501\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cubeconcepts.de\/en\/wp-json\/wp\/v2\/media\/14504"}],"wp:attachment":[{"href":"https:\/\/cubeconcepts.de\/en\/wp-json\/wp\/v2\/media?parent=14501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cubeconcepts.de\/en\/wp-json\/wp\/v2\/categories?post=14501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cubeconcepts.de\/en\/wp-json\/wp\/v2\/tags?post=14501"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}