The CSDDD linkage between a company and a business partner that helps determine where due-diligence obligations can attach.
Business relationship is the legal linkage between the company and the business partner that must be documented and acted upon in due-diligence workflows. It is not a vague commercial association; it needs evidence of the connection to covered activities.
CSDDD uses business relationship language to connect the company, business partners, and relevant operations, products, or services in a traceable due-diligence scope.
Directive (EU) 2024/1760 on corporate sustainability due diligence
the relationship of a company with a business partner;
Reference: Article 3, point p
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 relationship identifier, contract or commercial link, covered activity, evidence source, partner identifier, relationship type, tier/path, start/end date, product/service connection, and due-diligence status.
Business relationship is the relationship-evidence control for CSDDD scope. It should connect a partner to the contract, activity, product/service, and evidence source that justify inclusion in due-diligence workflows.