EU CSDDDFree Resource
EU CSDDD Scope, timeline and due diligence guide
Use this artifact to test whether Directive (EU) 2024/1760 applies, separate EU and non-EU scope routes, identify the current application wave after Directive (EU) 2025/794, and plan the due diligence system required by Articles 7 to 16 and Article 22.
The current CSDDD timeline is not the original 2024 rollout. The Directive entered into force on 25 July 2024. Directive (EU) 2025/794 moved Member State transposition to 26 July 2027, starts the first application wave on 26 July 2028, and keeps full application on 26 July 2029.
Plan due diligencePublication details
Editorial metadata for this artifact
Author
Sorena AI
Published
Feb 21, 2026
Updated
Feb 21, 2026
What this CSDDD hub helps you pin down
Scope route
Check EU-company employee and worldwide-turnover thresholds, non-EU EU-turnover thresholds, ultimate-parent treatment, and franchise or licensing routes before assigning owners.
Chain of activities
Separate upstream production and service inputs from covered downstream distribution, transport, and storage so supplier mapping, contract requests, and complaints intake use the right perimeter.
Due diligence system
Translate the legal duties into policy updates, risk mapping, prioritisation, prevention and corrective action plans, remediation, stakeholder engagement, annual monitoring, communication, and climate-plan records.
By Sorena AIUpdated 2026No signup required
Quick scan
CSDDDScope test
Use the general EU threshold of more than 1,000 employees and more than EUR 450 million worldwide net turnover, the non-EU EU-turnover route, and the royalty-based franchise or licensing route.
Due diligence duties
Build from Article 7 policy integration through Article 8 mapping, Article 9 prioritisation, Articles 10 and 11 action plans, Article 12 remediation, Article 14 complaints, Article 15 monitoring, and Article 16 communication.
Climate and enforcement
Prepare the Article 22 transition plan, the annual progress update, supervisory information requests, substantiated concerns, penalties, and civil liability exposure without treating supplier certificates as enough.
Use the timeline and topic guides for scope, chain of activities, complaints, monitoring, public communication, penalties, civil liability, and transition planning.
25 Jul 2024
In force
26 Jul 2027
Transposition
26 Jul 2028
First wave
26 Jul 2029
Broader scope
Scope and timing
Chain of activities
Complaints and remediation
CSDDD Timeline
Key dates for scope, transposition, and application waves
Track the current legal timing, including Directive (EU) 2025/794, so legal, procurement, ESG, sustainability, and risk teams use the same dates for scope screening, policy work, chain mapping, complaints readiness, and climate-plan planning.
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Topic guides
Deep dive pages for implementation planning, controls, reporting, and evidence.
1
CSDDD adverse impact prioritisation workflow
A CSDDD workflow for identifying actual and potential adverse human rights and environmental impacts, ranking severity and likelihood, and documenting prevention, mitigation, remediation, and stakeholder evidence.
Read Guide
2
CSDDD Applicability Test: EU and Non-EU Company Scope
Test whether Directive (EU) 2024/1760 may apply to an EU or non-EU company using grounded CSDDD employee, turnover, group, franchise, royalty, exclusion, and phase-in checks.
Read Guide
3
CSDDD chain of activities and supplier due diligence
Explain CSDDD chain-of-activities scope, upstream and downstream boundaries, subsidiaries, direct and indirect business partners, supplier risk segmentation, and evidence.
Read Guide
4
CSDDD Chain of Activities Boundaries
Define CSDDD upstream and downstream chain of activities boundaries for subsidiaries, direct and indirect business partners, distribution, transport, storage, and records.
Read Guide
5
CSDDD Climate Transition Plan Requirements
Article 22 CSDDD guidance for climate transition plans: business model alignment, targets, actions, funding, governance, and 12-month progress updates.
Read Guide
6
CSDDD compliance duties and evidence guide
A grounded CSDDD compliance guide covering due diligence policy, adverse impact identification, prevention, corrective action, complaints, monitoring, reporting, climate plans, and supervisory evidence.
Read Guide
7
CSDDD deadlines and compliance calendar after Directive (EU) 2025/794
Current CSDDD calendar for transposition, application phases, Article 16 reporting exceptions, Commission guidance dates, and practical compliance evidence.
Read Guide
8
CSDDD due diligence checklist
A grounded CSDDD checklist for scope, due diligence policy, chain-of-activities risk mapping, impact prioritisation, action plans, complaints, monitoring, communication, climate planning, and evidence.
Read Guide
9
CSDDD Due Diligence Steps Playbook for Articles 5 and 7-16
A grounded playbook for the CSDDD due diligence sequence: policy integration, impact assessment, prioritisation, prevention, correction, remediation, stakeholder engagement, complaints, monitoring, communication, and evidence.
Read Guide
10
CSDDD FAQ: scope, dates, duties, liability, and evidence
Practical answers on CSDDD scope, current application dates, chain of activities, due diligence duties, complaints, remediation, civil liability, climate plans, and evidence.
Read Guide
11
CSDDD grievance and remediation workflow guide
Build a CSDDD grievance, notification, stakeholder engagement, and remediation workflow around Articles 12, 13, and 14 of Directive (EU) 2024/1760.
Read Guide
12
CSDDD Liability and Penalties: enforcement, fines, and civil claims
A grounded guide to CSDDD supervisory enforcement, penalty mechanics, civil liability, compensation limits, evidence records, and national transposition caveats.
Read Guide
13
CSDDD Non-EU Turnover Thresholds and Scope Waves
Article 2 and Article 37 CSDDD scope guide for non-EU Union turnover, group routes, franchise and licensing routes, and current application dates after Directive (EU) 2025/794.
Read Guide
14
CSDDD penalties and fines under Article 27
How CSDDD Article 27 sets penalty rules, turnover-based fine caps, public decision publication, supervisory authority powers, and national transposition caveats.
Read Guide
15
CSDDD Remediation Plan Template: Article 12, 13 and 14 evidence
A CSDDD remediation plan template for actual adverse impacts, complaint inputs, stakeholder engagement, action records, and monitoring evidence.
Read Guide
16
CSDDD requirements: scope, due diligence, climate plan, and evidence
A grounded map of the Corporate Sustainability Due Diligence Directive requirements across scope, due diligence policy, impact assessment, complaints, remediation, monitoring, communication, and climate transition planning.
Read Guide
17
CSDDD Scope Thresholds: EU, Non-EU, Group and Franchise Routes
Article 2 CSDDD scope thresholds for EU companies, non-EU Union turnover, ultimate-parent groups, franchise and licensing routes, consecutive-year tests, and evidence records.
Read Guide
18
CSDDD Supplier Contract Clause Review Workflow
Review supplier contract clauses against CSDDD Articles 10 and 11: contractual assurances, verification, SME fairness, support, action plans, and escalation evidence.
Read Guide
19
CSDDD Supplier Contract Clauses: Articles 10 and 11 Evidence
How to use CSDDD supplier contract clauses without treating clauses as a substitute for due diligence: contractual assurances, verification, SME support, action plans, limits, and evidence.
Read Guide
20
CSDDD supplier human rights impact scoring template
A CSDDD supplier impact scoring template for Article 8 identification, Article 9 prioritisation, severity, likelihood, stakeholder input, chain-of-activities boundaries, and evidence records.
Read Guide
21
CSDDD vs CSRD: Due Diligence and Reporting Compared
Compare CSDDD due diligence duties with CSRD sustainability reporting, including scope, timing, Article 16 reporting, evidence overlap, assurance, and enforcement.
Read Guide
22
CSDDD vs German LkSG Comparison
Compare the EU CSDDD with Germany's LkSG without mixing directive duties, national-law duties, chain boundaries, complaints, reporting, and enforcement routes.
Read Guide
23
CSDDD vs OECD Guidelines
Compare the binding EU CSDDD with the OECD Guidelines for responsible business conduct across scope, due diligence duties, business relationships, remediation, and evidence.
Read Guide
Next step
Turn the CSDDD scope and duty map into accountable work
Use this CSDDD hub as the common reference for entities, thresholds, chains of activities, adverse-impact records, complaints intake, remediation, monitoring, annual statements, and climate transition planning.
What this unlocks
- Assign scope review by legal entity, group, franchise or licensing arrangement, and non-EU turnover exposure.
- Create chain-of-activities records that distinguish upstream inputs from covered downstream distribution, transport, and storage.
- Track due diligence actions from policy integration through risk assessment, prioritisation, prevention, corrective action, remediation, stakeholder engagement, complaints, monitoring, and communication.
- Keep the Article 22 climate transition plan, annual progress update, supervisory-response evidence, and civil-liability risk record connected to the same workstream.
Recommended route
Open ESG Compliance
Manage CSDDD scope, chain mapping, due diligence actions, complaints, monitoring, and annual communication in one evidence workflow.
Supporting route
Open Assessment Autopilot
Turn CSDDD articles, thresholds, and source-linked duties into owned checks, evidence requests, and review checkpoints.
Talk to Sorena
Talk through implementation
Review scope exposure, chain-of-activities data, due diligence governance, complaints handling, and climate-plan readiness.
Discuss your setup
Share it internally
Download the timeline export to align legal, product, engineering, and commercial teams on milestones and deadlines.