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EUROSIF recommendations for CSDDD implementation guidelines

Published
August 4, 2026
EUROSIF recommendations for CSDDD implementation guidelines

Open public consultation on guidelines for the implementation of the CSDDD – EUROSIF recommendations

The European Commission is conducting a public consultation to help develop guidelines for the implementation of the Corporate Sustainability Due Diligence Directive (CSDDD). These will help clarify what due diligence should look like in practice.

This is an opportunity for financial market participants to share their expertise and help ensure that the guidelines are ambitious and feasible, while also being practical and effective to implement.

The guidelines will cover key aspects of due diligence, including:

  • Identification and prioritization of adverse impacts,
  • Remediation measures,
  • Meaningful stakeholder engagement throughout the due diligence process.

The open public consultation has been extended until August 14.

The consultation will help the Commission take the next steps toward adopting the CSDDD implementation guidelines, which are planned for Q1 2027.

Attached are the EUROSIF recommendations

‍

Download recommendations

LEGAL CENTER
SUSTAINABLE
INVESTMENT AND FINANCE

STANDARDS CENTER
SUSTAINABLE
INVESTMENT AND FINANCE

Research Center
SUSTAINABLE
INVESTMENT AND FINANCE
EDUCATIONAL CENTER
SUSTAINABLE
INVESTMENT AND FINANCE
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See also

News

POLSIF wins the “EFPA Market Stars 2026” award

POLSIF has been named winner of the “EFPA Market Stars 2026” (Gwiazdy Rynkowe EFPA) award in the Best ESG Initiative category. The winners were chosen by a vote of EFPA Certified Financial Advisors, professionals who work with clients every day.
Read more
: POLSIF wins the “EFPA Market Stars 2026” award
Report

How to assess whether solar PV and wind investments are aligned with the EU Taxonomy? A practical guide by POLSIF

What documents can confirm that a solar PV or wind farm investment meets the EU Taxonomy technical screening criteria? At what stage of the project should they be available? The POLSIF “Taxonomy in Energy” Working Group has prepared a practical guide with interactive eligibility checklists for renewable energy investments.
Read more
: How to assess whether solar PV and wind investments are aligned with the EU Taxonomy? A practical guide by POLSIF
Podcast

Defense financing and sustainable development: can they be reconciled? | POLSIF Talks #46

In this episode of POLSIF Talks, Marta Noran (Member of the POLSIF Management Board) and Piotr Kowalik (POLSIF member) discuss the new report by the POLSIF Working Group on financing the defense sector in line with the principles of sustainable development.
Read more
: Defense financing and sustainable development: can they be reconciled? | POLSIF Talks #46
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