CSDDD compliance requires collaboration between value chain actors on a global scale : A first interpretation of the Corporate Sustainability Due Diligence Directive and the implications for Dutch agri-food companies, their suppliers and other stakeholders

Summary

This report offers a first interpretation of the scope and implications of the CSDDD for the different types of companies in the Dutch agri-food sector, their direct and indirect suppliers. It is estimated that 6,000 EU-based companies and 900 non-EU companies fall within the scope of the Directive. 415 Netherlands-based companies fall within the scope of the Directive, of which 54 companies belong to the Dutch agri-food sector. The companies that will be indirectly affected are numerous and theoretically concern all companies that maintain direct or indirect business relationships with a company in scope. How the due diligence requirements will affect different value chain actors will depend on a further clarification and guidance on key elements of the Directive. The transposition phase and development of implementation guidance are crucial steps to set the scene and decrease the burden upon different value chain actors.