Skip to main content
Glossary termPublished inCSDDD

Independent third-party verification

What does "Independent third-party verification" mean under the CSDDD?

Verification of the compliance by a company, or parts of its chain of activities, with human rights and environmental requirements resulting from this Directive by an expert that is objective, completely independent from the company, free from any conflicts of interest and from external influence, has experience and competence in environmental or human rights matters, according to the nature of the adverse impact, and is accountable for the quality and reliability of the verification

Defined in / by

Last updated: 13 October 2026.

Where verification is allowed

The definition covers verification of the compliance of a company, or of parts of its chain of activities, with the human rights and environmental requirements resulting from the Directive. It describes the verifier more than the verification. The expert must be objective, completely independent from the company, and free from conflicts of interest and from external influence. The expert must also have experience and competence in environmental or human rights matters, according to the nature of the adverse impact, and be accountable for the quality and reliability of the verification.

Articles 10(5) and 11(6) say where it is used. When a company obtains contractual assurances from a business partner, those assurances are accompanied by appropriate measures to verify compliance, and for that purpose the company may refer to independent third-party verification, including through industry or multi-stakeholder initiatives. The wording is permissive. Neither article requires a company to use a third-party verifier, but both require measures to verify compliance.

Using a verifier does not shift liability. Article 29(4), as replaced by Directive (EU) 2026/470, provides that companies that used independent third-party verification, among other tools, may nevertheless be held liable in accordance with national law.

Questions and answers

Does using independent third-party verification protect a company from liability?

No. Article 29(4), as replaced by Directive (EU) 2026/470, states that companies that used independent third-party verification may nevertheless be held liable in accordance with national law.

Is verification mandatory?

Articles 10(5) and 11(6) say the company may refer to independent third-party verification. They do require appropriate measures to verify compliance when contractual assurances are obtained.

Glossary

  • Industry or multi-stakeholder initiative

    A combination of voluntary due diligence procedures, tools and mechanisms, developed and overseen by governments, industry associations, interested organisations, including civil society organisations, or groupings or combinations thereof, that companies may participate in in order to support the implementation of due diligence obligations.

Regulations

  • Corporate Sustainability Due Diligence Directive (CSDDD)

    The Corporate Sustainability Due Diligence Directive is Directive (EU) 2024/1760. After Omnibus I, Member States must transpose it by 26 July 2028 and apply it from 26 July 2029, to companies with more than 5,000 employees and EUR 1.5 billion in net worldwide turnover. The Netherlands has a draft bill, the Wivo, which names the ACM as supervisor.

    Next
    Commission adopts guidelines under Article 19(2), points (a), (d) and (e), and guidance on model contractual clauses (Article 18)