What is the CSDDD Datahub?

SOMO’s CSDDD Datahub provides an overview of EU and non-EU companies that, based on their most recent turnover and employee figures, would fall within the scope of the Corporate Sustainability Due Diligence Directive (CSDDD) when it enters into force between 2027 and 2029. The Datahub identifies approximately 7,000 companies that currently meet the CSDDD’s threshold criteria, of which about 5,000 are based in the EU. These companies together are part of approximately 4,300 corporate groups, of which 3,400 are based in the EU. The Datahub displays the host countries and sectors of these corporate groups, and it can be searched and filtered.

Read more about what is in the CSDDD Datahub in our article.

A company is included in the Datahub if it meets one of the following two threshold criteria, which are derived from the CSDDD:

• It is an EU company which generated at least €450 million turnover and had at least 1,000 employees.
• It is a non-EU company, or corporate group, that generated at least €450 million turnover in the EU.

The CSDDD Datahub lists all companies that currently meet the CSDDD’s threshold criteria in the Companies column below. The relevant corporate groups to which these companies belong are listed under Corporate Group. If an EU company is listed in the Corporate Group column without any subsidiaries in the Companies column, this means that the company meets the CSDDD threshold criteria itself.

Look for a company

About the data in the CSDDD Datahub

The list contains corporate groups based in the EU as well as non-EU corporate groups that meet one of the two threshold criteria. The list of non-EU groups is non-exhaustive, as many companies do not specifically report on their turnover in the EU, making it hard to determine whether a non-EU corporate group would be covered by the CSDDD. Non-EU corporate groups are included if they have a subsidiary in the EU that meets the revenue criteria, as that indicates that the corporate group as a whole meets the minimum turnover criterion in the CSDDD. In this case, the relevant subsidiaries are mentioned in the Companies column.

The CSDDD Datahub was compiled using information from the Moody’s Orbis corporate database, which was verified and supplemented with data from LSEG Workspace, Company.info, business registries, company annual accounts, and company websites. While SOMO has taken utmost care to ensure the dataset is as accurate as possible, it is not complete or exhaustive. There are significant limitations to the data retrieved from the sources mentioned above, as well as to the availability of information on non-EU companies’ revenues in the EU.

Click below to read more about how the dataset was compiled.

Corporate groups

A corporate group refers to a group of companies, headed by a parent company, that function under one operational umbrella and have a single source of control. In practice, most companies develop and implement their sustainability or human rights policies at the corporate group (headquarters) level, instead of having each subsidiary do this separately. The CSDDD allows companies to do the same for the development and implementation of their due diligence policies and actions. Looking at the corporate group level therefore provides more insight into the actual number of corporations that will be directly affected by the CSDDD in practice.

Of the companies that meet the CSDDD’s threshold criteria, many belong to the same corporate group. For example, there are several corporate groups with subsidiary companies in multiple EU countries that each meet the CSDDD’s threshold criteria (e.g. retail chains). There are also several parent companies that own multiple subsidiary companies in the same country (e.g. car manufacturers or supermarkets). There is also a substantial number of companies that appear on the list with both their operational entity and the holding company that holds the shares of the companies in that corporate group.

If a company is the parent of a subsidiary company that meets the threshold criteria, or head of the corporate group that contains this subsidiary company, it can choose to defer the obligations of the subsidiary company to the corporate group.

Questions and answers

Questions?

If you have questions or suggestions, or if you believe you have identified an error or omission in the CSDDD Datahub, please contact David Ollivier de Leth (david@somo.nl). SOMO is planning to update the CSDDD Datahub on a regular basis as more information becomes available or changes, so all feedback is welcome.

If you have questions on corporate structures or supply chain links, e.g. between suppliers and companies likely to be covered by the CSDDD,
please check out The Counter and consider filing a request for information. The Counter is SOMO’s pro bono research helpdesk, which provides corporate research to activists, communities, trade unions, journalists, and others.

Acknowledgements

SOMO would like to thank Global Witness(opens in new window) and the University of Amsterdam’s Responsible Business Conduct Lab(opens in new window) for their support in developing the CSDDD Datahub.