{"id":3645,"date":"2026-08-16T09:00:00","date_gmt":"2026-08-16T07:00:00","guid":{"rendered":"https:\/\/brentasoft.com\/blog\/csddd-supply-chain-due-diligence-odoo-19-pmi-italiane\/"},"modified":"2026-06-10T11:17:02","modified_gmt":"2026-06-10T09:17:02","slug":"csddd-supply-chain-due-diligence-odoo-19-pmi-italiane","status":"publish","type":"post","link":"https:\/\/brentasoft.com\/blog\/csddd-supply-chain-due-diligence-odoo-19-pmi-italiane\/","title":{"rendered":"CSDDD supply chain due diligence in Odoo: come prepararsi (guida PMI italiane)"},"content":{"rendered":"<p><em>Settantesima guida operativa Odoo 19 per PMI italiane. La CSDDD (Corporate Sustainability Due Diligence Directive, EU 2024\/1760) \u00e8 entrata in vigore a luglio 2024 con timeline progressiva 2027-2029. Coinvolge direttamente grandi aziende ma indirettamente migliaia di PMI italiane che sono fornitori di queste. &#8220;Due diligence&#8221; significa: identificare, prevenire e mitigare impatti negativi su diritti umani + ambiente lungo tutta la catena del valore. Per le PMI italiane: significa rispondere a questionnaires customer, mappare propria supply chain, dimostrare evidence. In questa guida vediamo come prepararsi con Odoo 19.<\/em><\/p>\n<p>Vediamo: chi \u00e8 soggetto CSDDD, le 6 fasi del due diligence process, supply chain mapping in Odoo, supplier engagement, risk assessment, remediation, casi pratici PMI italiane.<\/p>\n<h2>Chi \u00e8 soggetto CSDDD direttamente<\/h2>\n<h3>Wave 1 \u2014 dal 2027 (FY 2026)<\/h3>\n<ul>\n<li>EU companies &gt; 5.000 dipendenti + &gt; 1.5B \u20ac fatturato globale<\/li>\n<li>Non-EU companies con &gt; 1.5B \u20ac EU turnover<\/li>\n<\/ul>\n<h3>Wave 2 \u2014 dal 2028 (FY 2027)<\/h3>\n<ul>\n<li>EU companies &gt; 3.000 dipendenti + &gt; 900M \u20ac fatturato globale<\/li>\n<li>Non-EU companies con &gt; 900M \u20ac EU turnover<\/li>\n<\/ul>\n<h3>Wave 3 \u2014 dal 2029 (FY 2028)<\/h3>\n<ul>\n<li>EU companies &gt; 1.000 dipendenti + &gt; 450M \u20ac fatturato globale<\/li>\n<li>Non-EU companies con &gt; 450M \u20ac EU turnover<\/li>\n<\/ul>\n<h2>Chi \u00e8 impattato indirettamente (le PMI italiane)<\/h2>\n<h3>Fornitori di aziende CSDDD<\/h3>\n<ul>\n<li>PMI che vendono a clienti CSDDD-scope<\/li>\n<li>Customer richiede questionnaires + evidence<\/li>\n<li>Contract clauses CSDDD-related<\/li>\n<li>Audit by\/per customer<\/li>\n<\/ul>\n<h3>Impatto pratico stimato<\/h3>\n<ul>\n<li>10.000+ PMI italiane affected indirectly<\/li>\n<li>Effort first year: 3-6 mesi tipico<\/li>\n<li>Investment: 30-150k \u20ac<\/li>\n<li>Customer retention al ROI<\/li>\n<\/ul>\n<h2>Le 6 fasi del due diligence process<\/h2>\n<h3>1. Integrate due diligence into policies<\/h3>\n<ul>\n<li>Code of conduct aggiornato<\/li>\n<li>Procurement policy con ESG criteria<\/li>\n<li>HR policy con human rights<\/li>\n<li>Communication policy<\/li>\n<\/ul>\n<h3>2. Identify actual and potential adverse impacts<\/h3>\n<ul>\n<li>Risk mapping supply chain<\/li>\n<li>Geographic risk assessment<\/li>\n<li>Sector-specific risks<\/li>\n<li>Activity-specific risks<\/li>\n<\/ul>\n<h3>3. Prevent or mitigate adverse impacts<\/h3>\n<ul>\n<li>Action plan per identified risk<\/li>\n<li>Supplier engagement<\/li>\n<li>Alternative sourcing if needed<\/li>\n<li>Capacity building suppliers<\/li>\n<\/ul>\n<h3>4. Establish complaints procedure<\/h3>\n<ul>\n<li>Whistleblowing channel<\/li>\n<li>External grievance mechanism<\/li>\n<li>Investigation procedures<\/li>\n<li>Remediation processes<\/li>\n<\/ul>\n<h3>5. Monitor effectiveness<\/h3>\n<ul>\n<li>KPI tracking<\/li>\n<li>Audit suppliers periodic<\/li>\n<li>Annual review<\/li>\n<li>Continuous improvement<\/li>\n<\/ul>\n<h3>6. Communicate publicly<\/h3>\n<ul>\n<li>Annual due diligence statement<\/li>\n<li>Stakeholder communication<\/li>\n<li>Material impacts disclosed<\/li>\n<li>Remediation outcomes<\/li>\n<\/ul>\n<h2>Vendor mapping in Odoo<\/h2>\n<p>Il primo step pratico per PMI \u00e8 mappare la propria supply chain in modo strutturato. Ogni partner in Odoo diventa &#8220;data point&#8221; del due diligence: location, tier, criticality, risk score:<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/brentasoft.com\/blog\/wp-content\/uploads\/2026\/06\/odoo-csd-01-partner.png\" alt=\"Supply chain mapping vendor Odoo 19 CSDDD due diligence PMI\" class=\"aligncenter size-full wp-image-3640\"\/><\/p>\n<ul>\n<li>Vendor location (country, region)<\/li>\n<li>Tier classification (1 direct, 2-3 indirect)<\/li>\n<li>Spend concentration<\/li>\n<li>Criticality score<\/li>\n<li>Risk rating (human rights + environment)<\/li>\n<li>Last audit date<\/li>\n<li>Compliance certifications<\/li>\n<\/ul>\n<h2>Contract clauses CSDDD-aligned<\/h2>\n<p>Ogni PO emesso deve includere clausole CSDDD: respect human rights, environmental compliance, right to audit, termination if breach. Il PO Odoo \u00e8 il documento dove embedded queste clausole:<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/brentasoft.com\/blog\/wp-content\/uploads\/2026\/06\/odoo-csd-02-po.png\" alt=\"PO contract clauses CSDDD Odoo 19 supply chain due diligence PMI\" class=\"aligncenter size-full wp-image-3641\"\/><\/p>\n<ul>\n<li>Human rights clause<\/li>\n<li>Environmental requirements<\/li>\n<li>Code of conduct acceptance<\/li>\n<li>Right to audit clause<\/li>\n<li>Information sharing duties<\/li>\n<li>Termination triggers<\/li>\n<li>Remediation cooperation<\/li>\n<\/ul>\n<h2>BOM e raw materials traceability<\/h2>\n<p>CSDDD richiede traceability fino al &#8220;tier&#8221; pi\u00f9 alto possibile (origine materie prime). La BOM in Odoo, con component tracking + sourcing origin, \u00e8 il backbone della supply chain transparency:<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/brentasoft.com\/blog\/wp-content\/uploads\/2026\/06\/odoo-csd-03-bom.png\" alt=\"BOM raw materials traceability CSDDD Odoo 19 PMI manifattura\" class=\"aligncenter size-full wp-image-3642\"\/><\/p>\n<ul>\n<li>Component origin per tier-1 vendor<\/li>\n<li>Country of extraction (for raw materials)<\/li>\n<li>High-risk materials identified<\/li>\n<li>Conflict minerals due diligence (OECD)<\/li>\n<li>Critical raw materials EU Act<\/li>\n<li>Audit chain documented<\/li>\n<\/ul>\n<h2>Product lifecycle due diligence<\/h2>\n<p>Ogni prodotto in vendita richiede due diligence completo cradle-to-grave. La product record in Odoo \u00e8 il &#8220;passport&#8221; che documenta provenance, manufacturing, use, end-of-life da una prospettiva diritti umani + ambiente:<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/brentasoft.com\/blog\/wp-content\/uploads\/2026\/06\/odoo-csd-04-product.png\" alt=\"Product lifecycle CSDDD due diligence Odoo 19 PMI manifattura\" class=\"aligncenter size-full wp-image-3643\"\/><\/p>\n<ul>\n<li>Raw materials origin disclosed<\/li>\n<li>Manufacturing locations<\/li>\n<li>Worker conditions at suppliers<\/li>\n<li>Environmental impact per phase<\/li>\n<li>End-of-life management<\/li>\n<li>Customer access to information<\/li>\n<\/ul>\n<h2>Operations risk monitoring<\/h2>\n<p>Anche internamente la PMI deve monitorare proprie operations per impatti negativi. Ogni MO in Odoo pu\u00f2 tracciare aspetti che alimentano CSDDD reporting: worker hours, safety, environmental conditions, ethical sourcing components:<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/brentasoft.com\/blog\/wp-content\/uploads\/2026\/06\/odoo-csd-05-mo.png\" alt=\"MO operations CSDDD risk monitoring Odoo 19 PMI manifattura\" class=\"aligncenter size-full wp-image-3644\"\/><\/p>\n<ul>\n<li>Worker hours tracking<\/li>\n<li>Safety incidents<\/li>\n<li>Environmental conditions<\/li>\n<li>Energy + emissions per MO<\/li>\n<li>Waste handling<\/li>\n<li>Supplier components traceability<\/li>\n<\/ul>\n<h2>Material risks per settore manifattura<\/h2>\n<h3>Metalmeccanica<\/h3>\n<ul>\n<li>Conflict minerals (3T+G: tin, tungsten, tantalum, gold)<\/li>\n<li>Forced labor risk geografie<\/li>\n<li>Safety issues fonderie<\/li>\n<li>Air pollution<\/li>\n<\/ul>\n<h3>Tessile<\/h3>\n<ul>\n<li>Worker rights factories<\/li>\n<li>Cotton sourcing (forced labor regions)<\/li>\n<li>Chemical pollution dyeing<\/li>\n<li>Water consumption<\/li>\n<\/ul>\n<h3>Mobile<\/h3>\n<ul>\n<li>Wood sourcing (deforestation)<\/li>\n<li>Worker safety in produzione<\/li>\n<li>VOC emissions (verniciature)<\/li>\n<li>End-of-life management<\/li>\n<\/ul>\n<h3>Alimentare<\/h3>\n<ul>\n<li>Agricultural workers conditions<\/li>\n<li>Land use change<\/li>\n<li>Pesticides + biodiversity<\/li>\n<li>Water resources<\/li>\n<\/ul>\n<h3>Elettronica<\/h3>\n<ul>\n<li>Conflict minerals critical<\/li>\n<li>Worker conditions assembly<\/li>\n<li>E-waste management<\/li>\n<li>Critical raw materials<\/li>\n<\/ul>\n<h2>Geographic risk mapping<\/h2>\n<h3>High-risk geographies (esempi)<\/h3>\n<ul>\n<li>Worker rights: Bangladesh, Cambodia, Myanmar<\/li>\n<li>Conflict minerals: DRC, surrounding regions<\/li>\n<li>Deforestation: Brazil Amazon, Indonesia<\/li>\n<li>Water stress: Middle East, parts of Africa<\/li>\n<\/ul>\n<h3>Risk index sources<\/h3>\n<ul>\n<li>Maplecroft Human Rights Index<\/li>\n<li>Transparency International Corruption<\/li>\n<li>EITI (Extractive Industries Transparency)<\/li>\n<li>EU Forced Labour Regulation lists<\/li>\n<\/ul>\n<h2>Customer questionnaire response<\/h2>\n<h3>Tipico customer questionnaire<\/h3>\n<ul>\n<li>50-150 domande<\/li>\n<li>Topics: policies, monitoring, training, incidents, certifications<\/li>\n<li>Evidence requested per claim<\/li>\n<li>Renewal annuale<\/li>\n<\/ul>\n<h3>Common standards questionnaires<\/h3>\n<ul>\n<li>EcoVadis<\/li>\n<li>Sedex SMETA<\/li>\n<li>BSCI (Business Social Compliance Initiative)<\/li>\n<li>Customer-specific custom<\/li>\n<\/ul>\n<h3>Preparation strategy<\/h3>\n<ul>\n<li>Repository centralizzata evidence in Odoo<\/li>\n<li>Standard answers library<\/li>\n<li>Evidence aggiornato continuativamente<\/li>\n<li>Response time SLA con customer<\/li>\n<\/ul>\n<h2>Costi setup CSDDD compliance<\/h2>\n<h3>Setup iniziale PMI<\/h3>\n<ul>\n<li>Gap analysis: 8-22k \u20ac<\/li>\n<li>Policy + procedure development: 10-30k \u20ac<\/li>\n<li>Supply chain mapping: 15-40k \u20ac<\/li>\n<li>Vendor engagement programma: 12-35k \u20ac<\/li>\n<li>Training internal: 5-15k \u20ac<\/li>\n<li>External consulting: 15-50k \u20ac<\/li>\n<li><strong>Totale setup: 65-192k \u20ac<\/strong><\/li>\n<\/ul>\n<h3>Ricorrente annuale<\/h3>\n<ul>\n<li>Vendor audit + monitoring: 15-50k \u20ac<\/li>\n<li>Questionnaires customer response: 10-30k \u20ac<\/li>\n<li>Reporting + disclosure: 8-22k \u20ac<\/li>\n<li>Training continuativo: 5-15k \u20ac<\/li>\n<li><strong>Totale ricorrente: 38-117k \u20ac\/anno<\/strong><\/li>\n<\/ul>\n<h3>Cost-benefit<\/h3>\n<ul>\n<li>Customer retention\/acquisition: \u20ac\u20ac\u20ac significant<\/li>\n<li>Penalty avoidance per non-compliance<\/li>\n<li>Reputation protection<\/li>\n<li>Process improvements organici<\/li>\n<\/ul>\n<h2>Errori comuni CSDDD prep<\/h2>\n<h3>&#8220;Solo Tier-1 visibility&#8221;<\/h3>\n<p><strong>Problema<\/strong>: vendor diretto OK, ma cosa fanno suoi fornitori sconosciuto.<br \/>\n<strong>Soluzione<\/strong>: progressively extend visibility upstream tier-2\/3.<\/p>\n<h3>&#8220;Check-the-box approach&#8221;<\/h3>\n<p><strong>Problema<\/strong>: questionnaire compilato superficialmente per customer.<br \/>\n<strong>Soluzione<\/strong>: substantive engagement, real evidence, continuous improvement.<\/p>\n<h3>&#8220;No grievance mechanism&#8221;<\/h3>\n<p><strong>Problema<\/strong>: nessun canale per workers + community signal issues.<br \/>\n<strong>Soluzione<\/strong>: whistleblowing channel + investigation + remediation process.<\/p>\n<h3>&#8220;Audit ma no action&#8221;<\/h3>\n<p><strong>Problema<\/strong>: vendor audit trova issues ma nessun remediation.<br \/>\n<strong>Soluzione<\/strong>: corrective action plan obbligatori + follow-up + escalation.<\/p>\n<h3>&#8220;Communication generic&#8221;<\/h3>\n<p><strong>Problema<\/strong>: disclosure generico non actionable.<br \/>\n<strong>Soluzione<\/strong>: substantive disclosure con KPI quantitative + specific incidents.<\/p>\n<h2>Casi pratici PMI manifatturiere italiane<\/h2>\n<h3>Caso 1 \u2014 Metalmeccanica: customer enterprise driver<\/h3>\n<ul>\n<li>OEM tier-1 cliente richiede CSDDD compliance<\/li>\n<li>Supply chain mapping completato<\/li>\n<li>Vendor engagement programme<\/li>\n<li>Investimento: 95k \u20ac<\/li>\n<li>Contract retention: 12M \u20ac\/anno preservati<\/li>\n<\/ul>\n<h3>Caso 2 \u2014 Tessile: due diligence radicale<\/h3>\n<ul>\n<li>Switch a fornitori certified BSCI + Sedex<\/li>\n<li>3 vendor sostituiti per non-compliance<\/li>\n<li>Cost premium accepted: +8%<\/li>\n<li>Customer premium accepted: +18%<\/li>\n<li>Net margin: +3 points<\/li>\n<\/ul>\n<h3>Caso 3 \u2014 Mobile: wood sourcing certified<\/h3>\n<ul>\n<li>FSC certification all wood inputs<\/li>\n<li>Cost premium materials: +12%<\/li>\n<li>Customer premium B2B: +25%<\/li>\n<li>EU Deforestation Regulation compliance ready<\/li>\n<li>Export to EU customers protected<\/li>\n<\/ul>\n<h3>Caso 4 \u2014 Elettronica: conflict minerals issue<\/h3>\n<ul>\n<li>Audit identifica conflict minerals risk<\/li>\n<li>Vendor change urgente<\/li>\n<li>Cost: 180k \u20ac recovery + delay<\/li>\n<li>Customer satisfaction protected<\/li>\n<li>Lesson learned: due diligence proactive, no reactive<\/li>\n<\/ul>\n<h2>FAQ<\/h2>\n<h3>Sono soggetto CSDDD se sono PMI?<\/h3>\n<p>Direttamente: solo se &gt; 1.000 dipendenti + &gt; 450M \u20ac (da 2029). Indirettamente: quasi certo se vendi a customer enterprise EU. Cliente CSDDD-scope ti coinvolger\u00e0 via questionnaire + contract.<\/p>\n<h3>Quanto tempo serve per essere pronto?<\/h3>\n<p>Baseline customer questionnaire response: 3-4 mesi. Full programme due diligence: 12-18 mesi. Maturity state: ongoing improvement.<\/p>\n<h3>Posso fare due diligence senza partner esterno?<\/h3>\n<p>Mapping iniziale: forse internal. Strategy + complex assessments: consultant raccomandato per first iteration. Ongoing operations: internal con external assurance.<\/p>\n<h3>Cosa fare se vendor \u00e8 non-compliant?<\/h3>\n<p>Process: (1) engagement constructive prima; (2) corrective action plan; (3) monitoring progress; (4) escalation; (5) ultimately terminate if no improvement. Documentation di tutto fasi obbligatoria.<\/p>\n<h3>Differenza con CSRD?<\/h3>\n<p>CSRD: reporting obligation (cosa disclose). CSDDD: action obligation (cosa fare). Synergies significant ma scope diversi. Compliance entrambi often required.<\/p>\n<h2>Prossimi passi<\/h2>\n<p>Nelle prossime guide vedremo come <strong>integrare AI Act compliance<\/strong> per PMI che usano AI, come <strong>gestire Cyber Resilience Act<\/strong> per prodotti con elementi digitali, e come <strong>preparare per Forced Labour Regulation<\/strong> EU.<\/p>\n<p style=\"margin-top:30px;background:#f4f4f8;padding:18px;border-radius:8px;\"><strong>Vuoi preparare compliance CSDDD Odoo nella tua PMI?<\/strong><br \/>\nG Tech Group implementa programmi due diligence CSDDD per PMI manifatturiere italiane: supply chain mapping, vendor engagement, evidence repository, customer questionnaire response. Track record di PMI pronte per customer enterprise audit.<br \/>\n<a href=\"https:\/\/brentasoft.com\/preventivatore.php\"><strong>Richiedi un preventivo gratuito<\/strong><\/a> oppure prova la nostra <a href=\"https:\/\/odoo.brentasoft.com\/\">demo Odoo 19 live<\/a>. Oppure <a href=\"https:\/\/www.odoo.com?utm_campaign=partner-d192ce8a&amp;utm_source=partner_ref\" target=\"_blank\" rel=\"noopener noreferrer\">prova Odoo direttamente su odoo.com<\/a> (link partner Brentasoft).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Settantesima guida Odoo 19: CSDDD supply chain due diligence. 6 fasi process, vendor mapping, customer questionnaire, casi pratici PMI manifattura italiane.<\/p>\n","protected":false},"author":2,"featured_media":3640,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"CSDDD due diligence Odoo: guida PMI italiane","_seopress_titles_desc":"CSDDD supply chain due diligence con Odoo 19 per PMI italiane: 6 fasi, vendor mapping, customer questionnaire, casi pratici manifattura.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"https:\/\/brentasoft.com\/blog\/csddd-supply-chain-due-diligence-odoo-19-pmi-italiane\/","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"https:\/\/brentasoft.com\/blog\/wp-content\/uploads\/2026\/06\/odoo-csd-01-partner.png","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","footnotes":""},"categories":[689],"tags":[],"class_list":["post-3645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guide-odoo"],"_links":{"self":[{"href":"https:\/\/brentasoft.com\/blog\/wp-json\/wp\/v2\/posts\/3645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/brentasoft.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/brentasoft.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/brentasoft.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/brentasoft.com\/blog\/wp-json\/wp\/v2\/comments?post=3645"}],"version-history":[{"count":0,"href":"https:\/\/brentasoft.com\/blog\/wp-json\/wp\/v2\/posts\/3645\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/brentasoft.com\/blog\/wp-json\/wp\/v2\/media\/3640"}],"wp:attachment":[{"href":"https:\/\/brentasoft.com\/blog\/wp-json\/wp\/v2\/media?parent=3645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/brentasoft.com\/blog\/wp-json\/wp\/v2\/categories?post=3645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/brentasoft.com\/blog\/wp-json\/wp\/v2\/tags?post=3645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}