net turnover

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:

   ‘net turnover’ means: the ‘net turnover’, as defined in Article 2, point (5), of Directive 2013/34/EU; or where the company applies international accounting standards adopted on the basis of Regulation (EC) No 1606/2002 of the European Parliament and of the Council (^{17}) or is a company within the meaning of point (a)(ii), the revenue as defined by or within the meaning of the financial reporting framework on the basis of which the financial statements of the company are prepared;

Used in (19 places in 8 provisions on 11/11/2026)

Corporate Sustainability Due Diligence Directive (CSDDD) (19 in 8)

Recital 29² · Recital 30⁵ · Recital 76² · Article 2³ · Article 3² · Article 24 · Article 28³ · Article 36