Use the CSDDD as amended by to determine who remains in scope, when national rules apply, and how to build the required risk-based system.
Start with amended scope and dates, then move through chain boundaries, , complaints, remediation, reporting, and national enforcement.
The binding 2026 amendment replaced the earlier Omnibus proposal and 2025 stop-the-clock schedule. Recheck old scope, climate-plan, penalty, and civil-liability assumptions, then map the legally defined and each before assigning work.
Common starting points
Use the binding 2026 amendment for scope, dates, penalties, and under the Corporate Sustainability Due Diligence Directive (CSDDD). The complete guide library below covers chain boundaries, evidence, remedies, reporting, and comparisons.
amended the CSDDD. EU countries now have until 26 July 2028 to put it into national law, a step called transposition. The resulting company duties apply from 26 July 2029 to companies that remain in scope. Guidance, reporting, and later review dates follow separate clocks.
Check the current CSDDD datesCheck the legal entity and any relevant parent group against the employee and net-turnover thresholds for two consecutive financial years. A company can receive customer or supply-chain questionnaires even when it is not itself legally in scope, so record those contractual requests separately.
Run the CSDDD scope testgoverns public enforcement and financial penalties. National law must cap the maximum financial penalty at 3% of worldwide net turnover in the financial year preceding the decision to impose the fine. The authority still decides the actual amount under national procedure after considering the listed factors.
Review CSDDD penaltiesis the recurring process for finding and addressing harm to people or the environment. Assign owners for initial scoping, deeper assessment, prioritization, prevention, corrective action, remedy, stakeholder engagement, complaints, monitoring, public communication, and evidence.
Open the due diligence playbookTrack the binding schedule after , including 2027 and 2028 guidance, 2028 transposition, 2029 application, Article 16 reporting, ESAP submission, and the 2031 review.
Start with the law as amended in 2026. Once scope and timing are documented, move to chain boundaries, action, evidence, reporting, enforcement, or a focused comparison.
Avoid building on the superseded 2024 thresholds or 2025 schedule. Establish the entity, current threshold route, application date, and chain boundary first.
Identify and prioritise adverse impacts, select prevention or corrective measures, engage affected stakeholders, and connect complaints to remedy.
Turn the legal sequence into owned controls, proportionate supplier measures, contract review, risk records, monitoring, and annual communication.
Understand national supervision, the amended 3% maximum-penalty limit, civil liability, and why older climate-plan and 5% summaries are no longer current CSDDD law.
Separate CSDDD from CSRD, German LkSG, and OECD expectations, or use the FAQ for direct questions about the amended directive.
This CSDDD hub connects the amended scope and dates to chains of activities, adverse-impact records, complaints, remediation, monitoring, annual statements, and national enforcement.
