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What does the acronym CSDDD stand for?

What risk do companies face if they do not comply with the CSDDD?

CSDDD - 1

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1
What risk do companies face if they do not comply with the CSDDD?
Financial penalties based on turnover (potentially more than 5%)
Automatic shut down by European authorities
No real consequences, as it is a purely symbolic directive
Mandatory compensation to all their employees with a salary increase
2
What does the acronym CSDDD stand for?
Corporate Strategy for Due Diligence
Climate Sustainability and Development Directive
Corporate Social and Development Due Diligence
Corporate Sustainability Due Diligence Directive
3
Which companies does the CSDDD apply to?
All SMEs and startups in Europe
Large EU companies and certain non-EU companies operating in Europe
Only multinational oil and mining companies
Only European companies with more than 5,000 employees
4
Which area is NOT explicitly covered by the CSDDD?
Corporate governance on cybersecurity
The environmental impact of supply chains
Transition plan to respect Paris Climate agreement
Workers' human rights
5
What is the main objective of the CSDDD?
To create a European fund for carbon offsetting
To require companies to take into account social and env impacts on SupplyC
To encourage companies to publish more reports
To impose additional environmental taxes on companies