company

Defined in Article 3, Corporate Sustainability Due Diligence Directive (CSDDD)

Definitions over time (1)

1. 17/04/2025 – today applies on 12/11/2026 Article 3, Corporate Sustainability Due Diligence Directive (CSDDD) Scope: Whole act

   For the purpose of this Directive, the following definitions shall apply:

   ‘company’ means any of the following: a legal person constituted as one of the legal forms listed in Annexes I and II to Directive 2013/34/EU; a legal person constituted in accordance with the law of a third country in a form comparable to those listed in Annexes I and II to Directive 2013/34/EU; a regulated financial undertaking, regardless of its legal form, which is: a credit institution, as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013 the European Parliament and of the Council ►C1 ( 3 ) ◄ ; an investment firm, as defined in Article 4(1), point (1), of Directive 2014/65/EU the European Parliament and of the Council ( 4 ); an alternative investment fund manager (AIFM), as defined in Article 4(1), point (b), of Directive 2011/61/EU, including a manager of European venture capital funds (EuVECA), as referred to in Regulation (EU) No 345/2013 of the European Parliament and of the Council ( 5 ), a manager of European social entrepreneurship funds (EuSEF), as referred to in Regulation (EU) No 346/2013 of the European Parliament and of the Council ( 6 ), and a manager of European long-term investment funds (ELTIF), as referred to in Regulation (EU) 2015/760 of the European Parliament and of the Council ( 7 ); a management company, as defined in Article 2(1), point (b), of Directive 2009/65/EC; an insurance undertaking, as defined in Article 13, point (1), of Directive 2009/138/EC of the European Parliament and of the Council ( 8 ); a reinsurance undertaking, as defined in Article 13, point (4), of Directive 2009/138/EC; an institution for occupational retirement provision within the scope of Directive (EU) 2016/2341 in accordance with Article 2 thereof, unless a Member State has chosen not to apply that Directive in whole or in part to those institutions for occupational retirement provision in accordance with Article 5 of that Directive; a central counterparty, as defined in Article 2, point (1), of Regulation (EU) No 648/2012 of the European Parliament and of the Council ( 9 ); a central securities depository, as defined in Article 2(1), point (1), of Regulation (EU) No 909/2014 of the European Parliament and of the Council ( 10 ); an insurance or reinsurance special purpose vehicle authorised in accordance with Article 211 of Directive 2009/138/EC; a securitisation special purpose entity, as defined in Article 2, point (2), of Regulation (EU) 2017/2402 of the European Parliament and of the Council ( 11 ); a financial holding company, as defined in Article 4(1), point (20), of Regulation (EU) No 575/2013, an insurance holding company, as defined in Article 212(1), point (f), of Directive 2009/138/EC, or a mixed financial holding company, as defined in Article 212(1), point (h), of Directive 2009/138/EC, which is part of an insurance group that is subject to supervision at the level of the group pursuant to Article 213 of that Directive and which is not exempted from group supervision pursuant to Article 214(2) of Directive 2009/138/EC; a payment institution, as referred to in Article 1(1), point (d), of Directive (EU) 2015/2366 of the European Parliament and of the Council ( 12 ); an electronic money institution, as defined in Article 2, point (1), of Directive 2009/110/EC of the European Parliament and of the Council ( 13 ); a crowdfunding service provider, as defined in Article 2(1), point (e), of Regulation (EU) 2020/1503 of the European Parliament and of the Council ( 14 ); a crypto-asset service provider, as defined in Article 3(1), point (15), of Regulation (EU) 2023/1114 of the European Parliament and of the Council ( 15 ), where performing one or more crypto-asset services, as defined in Article 3(1), point (16), of that Regulation;

Used in (645 places in 103 provisions on 12/11/2026)

Corporate Sustainability Due Diligence Directive (CSDDD) (645 in 103)

Recital 2 · Recital 4³ · Recital 5² · Recital 6 · Recital 9 · Recital 11² · Recital 15 · Recital 16³ · Recital 19⁷ · Recital 20 · Recital 21⁸ · Recital 22 · Recital 23² · Recital 24³ · Recital 25⁵ · Recital 26² · Recital 27¹⁰ · Recital 28⁹ · Recital 29¹² · Recital 30¹⁸ · Recital 31² · Recital 32³ · Recital 33³ · Recital 34 · Recital 36 · Recital 37 · Recital 38³ · Recital 39⁶ · Recital 40³ · Recital 41¹⁶ · Recital 42³ · Recital 44⁴ · Recital 45¹⁵ · Recital 46¹⁵ · Recital 47 · Recital 48³ · Recital 49⁵ · Recital 50¹¹ · Recital 51 · Recital 52¹¹ · Recital 53¹⁸ · Recital 54¹⁵ · Recital 55³ · Recital 56³ · Recital 57¹¹ · Recital 58⁹ · Recital 59¹² · Recital 60² · Recital 61⁷ · Recital 62⁵ · Recital 63² · Recital 64 · Recital 65⁴ · Recital 66² · Recital 67² · Recital 68² · Recital 69³ · Recital 71² · Recital 73⁹ · Recital 74⁴ · Recital 75² · Recital 76⁶ · Recital 77² · Recital 79⁸ · Recital 80⁴ · Recital 83² · Recital 87² · Recital 88 · Recital 90 · Recital 91 · Recital 93² · Recital 95 · Recital 98² · Recital 99² · Article 1² · Article 2³⁵ · Article 3⁴⁰ · Article 5⁶ · Article 6⁷ · Article 7⁸ · Article 8⁷ · Article 9³ · Article 10²⁸ · Article 11³⁰ · Article 12⁵ · Article 13⁸ · Article 14¹⁶ · Article 15² · Article 16⁶ · Article 17⁶ · Article 18 · Article 19⁴ · Article 20¹² · Article 21 · Article 23⁹ · Article 24¹² · Article 25⁷ · Article 26 · Article 27⁸ · Article 28⁸ · Article 29⁸ · Article 36⁸ · Annex 1⁵