CSDDD’s proportionality standard for measures capable of addressing an adverse impact and calibrated to severity, likelihood, and circumstances.
Appropriate measures are the calibration term for due-diligence responses. They are not a one-size-fits-all checklist; the Directive requires measures that fit the risk, relationship, leverage, and practical context.
The CSDDD definition links appropriateness to effectiveness and proportionality, not merely to whether a company has taken some action; this is a calibration term for matching response to impact.
Directive (EU) 2024/1760 on corporate sustainability due diligence
measures that are capable of achieving the objectives of due diligence by effectively addressing adverse impacts in a manner commensurate to the degree of severity and the likelihood of the adverse impact, and reasonably available to the company, taking into account the circumstances of the specific case, including the nature and extent of the adverse impact and relevant risk factors;
Reference: Article 3, point o
Reviewed public draft page. Aligns with CSDDD due-diligence boundary policy: separates impact classification, legal-source boundaries, response calibration, scope decisions, partner identity, and relationship evidence.
CSDDD entered into force on 25 July 2024. Member State transposition is required by 26 July 2026. The Directive applies first to the largest companies (net turnover > €1.5 billion EU-wide and > 1,000 employees) from 26 July 2027, with phased extension to smaller companies over the following years.
Implementation records should capture measure identifier, impact link, severity and likelihood assessment, effectiveness review, responsible owner, due date, leverage assessment, partner engagement, remediation step, and evidence of implementation.
Appropriate measures are the response-calibration control for CSDDD evidence. A measure should be linked to the impact it addresses, why it is proportionate, who owns it, how effectiveness is checked, and what evidence shows it was implemented.