Policy brief: How implementation guidance can help connect the CSDDD, CSRD, EU Taxonomy and EUDR

July 23, 2026

Companies navigate the CSDDD alongside a bigger Sustainable Finance and Sustainable Supply Chain regulatory framework (e.g. EUDR, CSRD, EU Taxonomy and, for financial institutions (FIs), the SFDR and the EBA guidelines) – often handling the same risks, the same data and the same suppliers.
The CSDDD guidelines are a timely opportunity to connect this framework, enabling companies to more easily build on the difference resources they put into assessing their performance against sustainability standards. Implementation guidelines focused on enhancing coherence across the regulatory framework would contribute to the objective of simplifying, rather than only adding a new, separate layer of compliance.
We recommend the European Commission use its guidance-setting mandate to align definitions, data points and tools across at least the CSDDD, CSRD, Taxonomy Regulation and EUDR. This is a low-cost step that requires no legislative change and would make the framework more usable for everyone applying it.