EU CSDDD
Check the CSDDD after : scope, 2029 application, chain-of-activities , complaints, remediation, reporting, enforcement, and evidence.
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.
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.
Use the binding thresholds, not the superseded EUR 450 million and 1,000-employee general route or the original lower franchise and licensing thresholds. Test both entry and exit over two consecutive financial years.
Build from Article 7 policy integration through Article 8 scoping and in-depth assessment, Article 9 prioritisation, Articles 10 and 11 action plans, Article 12 remediation, Article 14 complaints, Article 15 monitoring, and Article 16 communication.
Prepare the Article 16 annual statement, supervisory responses, handling, national penalties, and national civil-liability analysis. removed the standalone CSDDD climate-transition-plan duty and replaced the old 5% rule with a 3% maximum-limit requirement.
Check the amended thresholds: generally more than 5,000 employees and EUR 1.5 billion worldwide turnover for EU companies, or more than EUR 1.5 billion EU turnover for third-country companies, including relevant ultimate-parent analysis, the two-year rule, and the AIF and UCITS exclusions.
Separate upstream production and service inputs from covered downstream distribution, transport, and storage. Then scope likely and severe impact areas using reasonably available information before requesting partner data or opening an in-depth assessment.
Translate the amended legal duties into policy, risk scoping, in-depth assessment, prioritisation, prevention and corrective action, remediation, stakeholder engagement, complaints, monitoring, and annual communication records.
Track the binding schedule after , including 2027 and 2028 guidance, 2028 transposition, 2029 application, Article 16 reporting, ESAP submission, and the 2031 review.
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 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.
governs 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.
is 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.
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.
Next steps
This CSDDD hub connects the amended scope and dates to chains of activities, adverse-impact records, complaints, remediation, monitoring, annual statements, and national enforcement.
Manage amended CSDDD scope, chain mapping, actions, complaints, monitoring, and annual communication in one evidence workflow.
Turn CSDDD articles, thresholds, and cited duties into owned checks, evidence requests, and review checkpoints.
Coordinate guidance, 2028 transposition, 2029 application, Article 16 reporting, and ESAP planning from the current timeline.
Review scope exposure, chain-of-activities data, governance, complaints handling, and whether retained climate-plan work has a separate current basis.