EU CSDDDFree Resource
EU CSDDD Timeline, scope decision flow and practical guides
Use this artifact to determine whether Directive (EU) 2024/1760 applies, identify the correct application wave after the 2025 timing amendment, and turn the due diligence duty into an operating model across policies, mapping, prioritization, action plans, remedy, complaints, monitoring, and annual communication.
The core dates are now different from many summaries on the web. The Directive entered into force on 25 July 2024. Directive (EU) 2025/794 moved the transposition deadline to 26 July 2027 and moved the first application wave to 26 July 2028, with broader application from 26 July 2029.
Plan due diligencePublication details
Editorial metadata for this artifact
Author
Sorena AI
Published
Feb 21, 2026
Updated
Feb 21, 2026
What you can decide faster
Scope and start date
Test thresholds, group structure, franchising rules, and non-EU turnover before you launch the program.
Operational perimeter
Map upstream and downstream chain-of-activities boundaries so supplier work and complaints routing are grounded.
Evidence design
Build the records, annual statement logic, and climate transition plan outputs supervisory authorities will expect.
By Sorena AIUpdated 2026No signup required
Quick scan
CSDDDScope test
Check the 1000 employee and EUR 450 million threshold, franchising trigger, and non-EU EU-turnover route.
Due diligence flow
Move from Article 7 policy to Article 15 monitoring and Article 16 communication without losing traceability.
Enforcement path
Prepare for supervisory review, substantiated concerns, penalties, and civil liability risk.
Use the decision flow first, then open the page specific guides for scope, chain of activities, complaints, penalties, 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 remedy
CSDDD Timeline
Key dates for scope, transposition, and rollout
Track the current legal timing, including the 2025 amendment that postponed transposition and the first application wave, so procurement, legal, ESG, and risk teams work from the same calendar.
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CSDDD Decision Flow
Does CSDDD apply and what must you build first
Follow the scope logic to test thresholds, group structure, non-EU turnover, and franchising triggers, then route the result into due diligence workstreams and evidence requirements.
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Topic guides
Deep dive pages for implementation planning, controls, reporting, and evidence.
1
EU CSDDD Applicability Test | Thresholds, Group Scope, and Start Dates
Use this CSDDD applicability test to check the 1000 employee and EUR 450 million threshold, franchising and licensing triggers, non-EU EU-turnover rules.
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2
EU CSDDD Chain of Activities and Supplier Scope | Upstream, Downstream, and Boundary Rules
Map the CSDDD chain of activities correctly. This guide explains upstream and downstream coverage, direct and indirect business partners.
Read Guide
3
EU CSDDD Checklist | Practical Due Diligence Checklist by Workstream
Use this CSDDD checklist to move from scope to execution.
Read Guide
4
EU CSDDD Climate Transition Plan | Article 22 Requirements and Practical Structure
Understand the Article 22 climate transition plan duty under the CSDDD.
Read Guide
5
EU CSDDD Compliance Guide | Operating Model, Evidence, and Readiness
Build a real CSDDD compliance program. This guide explains how to turn Directive (EU) 2024/1760 into a due diligence operating model across policy, mapping.
Read Guide
6
EU CSDDD Deadlines and Compliance Calendar | Current Dates after Directive (EU) 2025/794
Track the current CSDDD rollout dates, including the 25 July 2024 entry into force, 26 July 2027 transposition deadline, 31 March 2027 reporting act deadline.
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7
EU CSDDD Due Diligence Steps Playbook | Articles 7 to 15 in Practical Order
Follow the CSDDD due diligence steps in the order teams actually need to execute them: policy, chain mapping, prioritization, prevention, corrective action.
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8
EU CSDDD FAQ | Current Answers on Scope, Dates, Complaints, Penalties, and Climate Plans
Get grounded answers to common CSDDD questions, including the current application dates, who is in scope, how the chain of activities works.
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9
EU CSDDD Grievance and Remediation Workflows | Articles 12 to 14 in Practice
Design a CSDDD grievance and remediation workflow that fits Articles 12 to 14.
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10
EU CSDDD Liability and Penalties | Civil Liability, Fines, and Supervisory Action
Understand how Article 27 penalties and Article 29 civil liability interact under the CSDDD.
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11
EU CSDDD Penalties and Fines | Article 27 Explained Clearly
Focus on Article 27 of the CSDDD. This page explains how Member States must structure penalties, what the at least 5 percent maximum turnover cap means.
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12
EU CSDDD Requirements | Article by Article Requirement Map
Map the main CSDDD requirements by article, including Article 7 policy, Article 8 identification, Article 9 prioritization.
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13
EU CSDDD Scope Thresholds and In Scope Groups | Current Thresholds and Waves
Review the current CSDDD scope thresholds, in scope company groups, franchising and licensing rules, non-EU turnover triggers.
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14
EU CSDDD Supplier Human Rights Risk Scoring Template | Severity and Likelihood Model
Use this practical CSDDD risk scoring template to prioritize supplier and partner risk based on severity, likelihood, geographic factors, sector.
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15
EU CSDDD vs CSRD | Due Diligence Duties versus Sustainability Reporting
Compare the EU CSDDD and CSRD the right way. This guide explains how due diligence duties under Directive (EU) 2024/1760 differ from sustainability reporting.
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16
EU CSDDD vs German LkSG | Scope, Chain Rules, and Enforcement Differences
Compare the EU CSDDD with the German LkSG using official sources.
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Next step
Turn EU CSDDD Timeline, scope decision flow and practical guides into an ESG delivery workflow
EU CSDDD Timeline, scope decision flow and practical guides should be the shared entry point for your team. Route execution into ESG Compliance for live work and into Assessment Autopilot when the artifact needs deeper research, evidence governance, or supporting analysis.
What this unlocks
- Start from EU CSDDD Timeline, scope decision flow and practical guides and route the work by entity, product, team, or control owner.
- Use ESG Compliance to manage cross team sustainability work, reporting, and evidence from one workflow.
- Use Assessment Autopilot to turn the guidance into owned tasks, evidence requests, and review checkpoints.
- Move from artifact reading to accountable execution without rebuilding the guidance in separate files.
Recommended route
Open ESG Compliance
Manage cross team sustainability work, reporting, and evidence from one workflow for EU CSDDD Timeline, scope decision flow and practical guides.
Supporting route
Open Assessment Autopilot
Turn the guidance into owned tasks, evidence requests, and review checkpoints from the same artifact.
Talk to Sorena
Talk through EU CSDDD Timeline, scope decision flow and practical guides
Review your current process, evidence model, and next steps for EU CSDDD Timeline, scope decision flow and practical guides.
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