subsidiary

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

Definitions over time (1)

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

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

   ‘subsidiary’ means a legal person, as defined in Article 2, point (10), of Directive 2013/34/EU, and a legal person through which the activity of a controlled undertaking, as defined in Article 2(1), point (f), of Directive 2004/109/EC of the European Parliament and of the Council (^{16}), is exercised;

Used in (82 places in 28 provisions on 11/11/2026)

Corporate Sustainability Due Diligence Directive (CSDDD) (82 in 28)

Recital 5 · Recital 16 · Recital 19 · Recital 21⁹ · Recital 22⁴ · Recital 24² · Recital 28³ · Recital 29⁴ · Recital 38 · Recital 39 · Recital 41³ · Recital 44 · Recital 45³ · Recital 53⁴ · Recital 61³ · Recital 87³ · Article 1 · Article 2⁸ · Article 3⁶ · Article 6⁸ · Article 7 · Article 8² · Article 10² · Article 11² · Article 14² · Article 15 · Article 24³ · Article 29²