The CSDDD is an EU directive that mandates large-scale companies to identify, prevent, and mitigate human rights and environmental risks across their global supply chains. Additionally, it requires companies to develop remediation mechanisms, establish grievance procedures, ensure stakeholder participation throughout all processes, and publish public reports. It applies not only to the companies located in the EU, but also to large non-EU companies that generate turnover from the EU market. CSDDD provides a legally binding framework for corporate responsibility to respect human rights, aligning with the United Nations Guiding Principles on Business and Human Rights.