risk factors

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

Definitions over time (2)

1. 18/03/2026 – 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:

   ‘risk factors’ means facts, situations or circumstances that relate to the severity and likelihood of an adverse impact, including facts, situations or circumstances at the level of the business partner, such as whether the business partner is not a company covered by this Directive or other comparable mandatory sustainability due diligence legal acts; at the level of geography and context, such as the level of law enforcement with respect to the type of adverse impact; and at the level of sectors, of business operations, and of products and services;

2. 17/04/2025 – 18/03/2026 Article 3, Corporate Sustainability Due Diligence Directive (CSDDD) Scope: Whole act

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

   ‘risk factors’ means facts, situations or circumstances that relate to the severity and likelihood of an adverse impact, including company-level, business operations, geographic and contextual, product and service, and sectoral facts, situations or circumstances;

Used in (14 places in 7 provisions on 12/11/2026)

Corporate Sustainability Due Diligence Directive (CSDDD) (14 in 7)

Recital 19 · Recital 40 · Recital 41⁶ · Recital 42² · Article 3² · Article 8 · Article 19