---
title: "EU CSDDD Scope and Due Diligence Guide"
canonical_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-due-diligence-directive"
source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-due-diligence-directive"
author: "Sorena AI"
description: "Check the CSDDD after Directive (EU) 2026/470: scope, 2029 application, chain-of-activities due diligence, complaints, remediation, reporting, enforcement, and evidence."
published_at: "2026-02-21"
updated_at: "2026-07-16"
keywords:
  - "EU CSDDD"
  - "Directive (EU) 2024/1760"
  - "Directive (EU) 2026/470"
  - "CS3D"
  - "corporate sustainability due diligence"
  - "chain of activities"
  - "human rights due diligence"
  - "environmental due diligence"
  - "CSDDD scope"
  - "CSDDD deadlines"
  - "CSDDD complaints procedure"
  - "CSDDD monitoring"
  - "Due diligence"
---
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---

# EU CSDDD Scope and Due Diligence Guide

Check the CSDDD after Directive (EU) 2026/470: scope, 2029 application, chain-of-activities due diligence, complaints, remediation, reporting, enforcement, and evidence.

![EU CSDDD artifact preview](https://cdn.sorena.io/cdn-cgi/image/format=auto/cheatsheets/prod/sorena-ai-eu-csddd-timeline-small.jpg?v=cheatsheets%2Fprod)

*EU CSDDD* *Free Resource*

## EU CSDDD Scope, timeline and due diligence guide

This hub explains the CSDDD as amended by Directive (EU) 2026/470: who remains in scope, when national rules apply, and how to build the required risk-based due diligence system.

As of July 2026, the binding 2026 amendment has replaced the earlier Omnibus proposal and 2025 stop-the-clock schedule. Recheck old scope, climate-plan, penalty, and civil-liability assumptions before relying on them.

[Plan due diligence](/contact.md)

## What this CSDDD hub helps you pin down

- **Scope route**: 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.
- **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 amended legal duties into policy, scoped risk mapping, prioritisation, prevention and corrective action, remediation, stakeholder engagement, complaints, monitoring, and annual communication records.

By Sorena AI | Updated 2026 | No signup required

### Quick scan

*CSDDD*

- **Scope test**: Use the binding Directive (EU) 2026/470 thresholds, not the superseded EUR 450 million and 1,000-employee general route or the original lower franchise and licensing thresholds.
- **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.
- **Reporting and enforcement**: Prepare the Article 16 annual statement, supervisory responses, substantiated-concern handling, national penalties, and national civil-liability analysis. Directive (EU) 2026/470 removed the standalone CSDDD climate-transition-plan duty and replaced the old 5% rule with a 3% maximum-limit requirement.

Start with amended scope and dates, then move through chain boundaries, due diligence, complaints, remediation, reporting, and national enforcement.

| Value | Metric |
| --- | --- |
| 25 Jul 2024 | In force |
| 26 Jul 2028 | Transposition |
| 26 Jul 2029 | Application |
| 1 Jan 2030 | Article 16 FY |

**Key highlights:** Scope and timing | Chain of activities | Complaints and remediation

## Primary sources

- [DIRECTIVE (EU) 2024/1760 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL](https://data.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Original CSDDD text. Read it together with Directive (EU) 2026/470 because the 2026 amendment changed scope, duties, reporting, enforcement, civil liability, and dates.
- [Directive (EU) 2026/470 amending CSDDD and CSRD](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) - Binding 2026 amendment and current source for CSDDD scope thresholds, due diligence changes, reporting, guidance, penalties, civil liability, and the application schedule.

*Recommended reading path*

## Choose the next CSDDD decision

Start with the law as amended in 2026. Once scope and timing are documented, move to chain boundaries, due diligence action, evidence, reporting, enforcement, or a focused comparison.

### 1. Start here: current law, scope, and dates

Avoid building on the superseded 2024 thresholds or 2025 schedule. Establish the entity, current threshold route, application date, and chain boundary first.

1. [CSDDD Applicability Test After 2026 Changes](/artifacts/eu/corporate-sustainability-due-diligence-directive/applicability-test.md): Test CSDDD scope after Directive (EU) 2026/470 using the current EU and third-country thresholds, parent-company rules, exclusions, dates, and evidence.
2. [CSDDD Scope Thresholds After 2026](/artifacts/eu/corporate-sustainability-due-diligence-directive/scope-thresholds-and-in-scope-groups.md): Understand amended CSDDD thresholds for EU and non-EU companies, group scope, exclusions, two-year evidence, and the 2029 application date.
3. [CSDDD Non-EU Scope and 2029 Start](/artifacts/eu/corporate-sustainability-due-diligence-directive/scope-waves-and-non-eu-turnover.md): Test third-country CSDDD scope using the amended EUR 1.5 billion EU-turnover route and one 26 July 2029 application date.
4. [CSDDD Deadlines After Directive 2026/470](/artifacts/eu/corporate-sustainability-due-diligence-directive/deadlines-and-compliance-calendar.md): Current CSDDD calendar: 2027-2028 guidance, 2028 transposition, 2029 application, 2030 reporting, 2031 ESAP submission and review.
5. [CSDDD Chain of Activities Boundaries](/artifacts/eu/corporate-sustainability-due-diligence-directive/chain-of-activities-boundaries.md): Define CSDDD upstream and downstream chain of activities boundaries for subsidiaries, direct and indirect business partners, distribution, transport, storage, and records.

### 2. Due diligence duties and action

Identify and prioritise adverse impacts, select prevention or corrective measures, engage affected stakeholders, and connect complaints to remedy.

6. [CSDDD requirements: scope, due diligence, climate plan, and evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/requirements.md): An official source map of current CSDDD requirements across scope, due diligence policy, impact assessment, complaints, remediation, monitoring, communication, and the removed climate-plan duty.
7. [CSDDD Due Diligence Steps Playbook for Articles 5 and 7-16](/artifacts/eu/corporate-sustainability-due-diligence-directive/due-diligence-steps-playbook.md): An official source playbook for the CSDDD due diligence sequence: policy integration, impact assessment, prioritisation, prevention, correction, remediation, stakeholder engagement, complaints, monitoring, communication, and evidence.
8. [CSDDD adverse impact prioritisation workflow](/artifacts/eu/corporate-sustainability-due-diligence-directive/adverse-impact-prioritisation-workflow.md): 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.
9. [CSDDD chain of activities and supplier due diligence](/artifacts/eu/corporate-sustainability-due-diligence-directive/chain-of-activities-and-suppliers.md): Explain CSDDD chain-of-activities scope, upstream and downstream boundaries, subsidiaries, direct and indirect business partners, supplier risk segmentation, and evidence.
10. [CSDDD grievance and remediation workflow guide](/artifacts/eu/corporate-sustainability-due-diligence-directive/grievance-and-remediation-workflows.md): Build a CSDDD grievance, notification, stakeholder engagement, and remediation workflow around Articles 12, 13, and 14 of Directive (EU) 2024/1760.
11. [CSDDD Remediation Plan Template: Article 12, 13 and 14 evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/remediation-plan-template.md): A CSDDD remediation plan template for actual adverse impacts, complaint inputs, stakeholder engagement, action records, and monitoring evidence.

### 3. Implementation and evidence

Turn the legal sequence into owned controls, proportionate supplier measures, contract review, risk records, monitoring, and annual communication.

12. [CSDDD due diligence checklist](/artifacts/eu/corporate-sustainability-due-diligence-directive/checklist.md): An official source CSDDD checklist for scope, risk mapping, impact prioritisation, action plans, complaints, monitoring, communication, evidence, and the removed climate-plan duty.
13. [CSDDD compliance duties and evidence guide](/artifacts/eu/corporate-sustainability-due-diligence-directive/compliance.md): An official source CSDDD compliance guide covering due diligence policy, adverse impact identification, prevention, corrective action, complaints, monitoring, reporting, climate plans, and supervisory evidence.
14. [CSDDD Supplier Contract Clauses: Articles 10 and 11 Evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/supplier-contract-clauses.md): 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.
15. [CSDDD Supplier Contract Clause Review Workflow](/artifacts/eu/corporate-sustainability-due-diligence-directive/supplier-contract-clause-review-workflow.md): Review supplier contract clauses against CSDDD Articles 10 and 11: contractual assurances, verification, SME fairness, support, action plans, and escalation evidence.
16. [CSDDD supplier human rights impact scoring template](/artifacts/eu/corporate-sustainability-due-diligence-directive/supplier-human-rights-risk-scoring-template.md): A CSDDD supplier impact scoring template for Article 8 identification, Article 9 prioritisation, severity, likelihood, stakeholder input, chain-of-activities boundaries, and evidence records.

### 4. Enforcement and changed obligations

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.

17. [CSDDD Liability and Enforcement After 2026](/artifacts/eu/corporate-sustainability-due-diligence-directive/liability-and-penalties.md): Understand CSDDD supervision, national penalties, substantiated concerns, remedial orders, and civil-liability analysis after Directive (EU) 2026/470.
18. [CSDDD Penalties After Directive 2026/470](/artifacts/eu/corporate-sustainability-due-diligence-directive/penalties-and-fines.md): Current CSDDD penalty guidance after the EU 5% rule was replaced by a uniform 3% maximum limit: national sanctions, authority decisions, evidence, and country-by-country monitoring.
19. [Did CSDDD Keep Its Climate Plan Duty?](/artifacts/eu/corporate-sustainability-due-diligence-directive/climate-transition-plan.md): Directive (EU) 2026/470 removed the standalone CSDDD Article 22 climate-transition-plan duty. Understand what changed and which separate obligations may remain.

### 5. Compare frameworks or answer a focused question

Separate CSDDD from CSRD, German LkSG, and OECD expectations, or use the FAQ for direct questions about the amended directive.

20. [CSDDD vs CSRD: Due Diligence and Reporting Compared](/artifacts/eu/corporate-sustainability-due-diligence-directive/csddd-vs-csrd.md): Compare CSDDD due diligence duties with CSRD sustainability reporting, including scope, timing, Article 16 reporting, evidence overlap, assurance, and enforcement.
21. [CSDDD vs German LkSG Comparison](/artifacts/eu/corporate-sustainability-due-diligence-directive/csddd-vs-german-lksg.md): Compare the EU CSDDD with Germany's LkSG without mixing directive duties, national-law duties, chain boundaries, complaints, reporting, and enforcement routes.
22. [CSDDD vs OECD Guidelines](/artifacts/eu/corporate-sustainability-due-diligence-directive/csddd-vs-oecd-guidelines.md): Compare the binding EU CSDDD with the OECD Guidelines for responsible business conduct across scope, due diligence duties, business relationships, remediation, and evidence.
23. [CSDDD FAQ: scope, dates, duties, liability, and evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq.md): Practical answers on CSDDD scope, current application dates, chain of activities, due diligence duties, complaints, remediation, civil liability, climate plans, and evidence.

### 6. More guides

Additional guidance related to this artifact.

24. [CSDDD chain of activities boundaries: upstream and downstream FAQ](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/chain-of-activities-boundaries.md): FAQ on how the CSDDD defines chain of activities boundaries for subsidiaries, direct and indirect business partners, upstream activities, downstream logistics, and evidence.
25. [CSDDD complaints and notifications FAQ](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/complaints.md): FAQ on Article 14 CSDDD complaint and notification mechanisms, who may complain, follow-up rights, confidentiality, retaliation, and evidence.
26. [CSDDD contractual assurances FAQ for Articles 10 and 11](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/contractual-assurances.md): How CSDDD Articles 10 and 11 use contractual assurances with business partners, verification, SME support, action plans, and possible suspension escalation.
27. [CSDDD prevention vs mitigation: potential and actual adverse impacts](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/prevention-vs-mitigation.md): CSDDD FAQ on when to prevent or mitigate potential adverse impacts, when to end or minimise actual adverse impacts, and what evidence records to keep.
28. [CSDDD remediation FAQ: when companies must remedy adverse impacts](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/remediation.md): FAQ on CSDDD remediation: when Article 12 requires remedy, how complaints and stakeholder engagement affect the response, and what evidence to keep.
29. [CSDDD risk prioritisation FAQ: severity, likelihood, and evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/risk-prioritisation.md): How to prioritise CSDDD adverse impacts when teams cannot address everything at once, using severity, likelihood, stakeholder evidence, and a reviewable rationale.
30. [Does CSDDD Still Have Scope Waves?](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/scope-waves.md): No separate company scope waves remain after Directive (EU) 2026/470: transposition is due in 2028 and all companies remaining in scope apply from 2029.
31. [Does Franchising Trigger CSDDD Scope?](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/franchising.md): Directive (EU) 2026/470 retained the CSDDD franchise and licensing scope route but raised its royalty and turnover thresholds. Learn the current test.
32. [How CSDDD overlaps with OECD, UNGP, and ILO standards](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/oecd-ungp-and-ilo-overlap.md): FAQ on how OECD responsible business conduct guidance, the UN Guiding Principles, and ILO labour standards inform CSDDD due diligence without being the same legal instrument.
33. [How Does CSDDD Civil Liability Work Now?](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/civil-liability.md): Directive (EU) 2026/470 changed the original harmonised CSDDD civil-liability regime. Current claims require Member State transposition and private-law analysis.
34. [Is a Climate Plan Still Required by CSDDD?](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/transition-plans.md): Directive (EU) 2026/470 removed the standalone CSDDD Article 22 climate-transition-plan duty; separate CSRD and national obligations need their own review.
35. [What Did Omnibus Change in CSDDD?](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/omnibus-current-date-changes.md): CSDDD Omnibus status as of July 2026: what Directives (EU) 2025/794 and 2026/470 adopted, which dates apply, and which old duties were removed.
36. [What EU Turnover Triggers CSDDD Scope?](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/non-eu-turnover.md): A third-country company generally needs more than EUR 1.5 billion net turnover in the EU under Directive (EU) 2026/470; learn the evidence and timing.

## Key dates for scope, transposition, and application waves

*CSDDD Timeline*

Track the binding schedule after Directive (EU) 2026/470, including 2027 and 2028 guidance, 2028 transposition, 2029 application, Article 16 reporting, ESAP submission, and the 2031 review.

*Next step*

## Turn the CSDDD scope and duty map into accountable work

This CSDDD hub connects the amended scope and dates to chains of activities, adverse-impact records, complaints, remediation, monitoring, annual statements, and national enforcement.

- 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 Article 16 reporting, supervisory-response evidence, and national civil-liability analysis connected to the same workstream; do not present the removed Article 22 duty or superseded 5% rule as current CSDDD law, and account for the amended 3% maximum limit.

- [Open ESG Compliance](/solutions/esg-compliance.md): Manage amended CSDDD scope, chain mapping, due diligence actions, complaints, monitoring, and annual communication in one evidence workflow.
- [Open Assessment Autopilot](/solutions/assessment.md): Turn CSDDD articles, thresholds, and cited duties into owned checks, evidence requests, and review checkpoints.
- **Download timeline**: Coordinate guidance, 2028 transposition, 2029 application, Article 16 reporting, and ESAP planning from the current timeline.
- [Talk through implementation](/contact.md): Review scope exposure, chain-of-activities data, due diligence governance, complaints handling, and whether retained climate-plan work has a separate current basis.

## Compliance Timeline

| Date | Event | Category | Reference |
| --- | --- | --- | --- |
| 2022-02-23 | Commission publishes proposal for a Corporate Sustainability Due Diligence Directive | Proposal & Development | [Source](https://commission.europa.eu/publications/proposal-directive-corporate-sustainability-due-diligence-and-annex_en?ref=sorena.io) |
| 2024-04-24 | European Parliament adopts its first-reading position | Legislative Process | [Source](https://www.europarl.europa.eu/doceo/document/TA-9-2024-0329_EN.html?ref=sorena.io) |
| 2024-05-24 | Council adopts the final act after Parliament's first reading | Legislative Process | [Source](https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2022/0051%28COD%29&ref=sorena.io) |
| 2024-06-13 | Directive (EU) 2024/1760 adopted | Adoption & Publication | [Source](https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng?ref=sorena.io) |
| 2024-07-05 | Directive published in the Official Journal | Adoption & Publication | [Source](https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng?ref=sorena.io) |
| 2024-07-25 | Directive enters into force | Adoption & Publication | [Source](https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng?ref=sorena.io) |
| 2025-02-26 | Commission publishes Omnibus I proposal (COM(2025)80) affecting CSDDD deadlines | 2025-2026 Omnibus Amendments | [Source](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) |
| 2025-02-26 | Commission publishes Omnibus I simplification proposal (COM(2025)81) | 2025-2026 Omnibus Amendments | [Source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52025PC0081&ref=sorena.io) |
| 2025-04-14 | Directive (EU) 2025/794 adopted | 2025-2026 Omnibus Amendments | [Source](https://eur-lex.europa.eu/eli/dir/2025/794/oj/eng?ref=sorena.io) |
| 2025-04-16 | Directive (EU) 2025/794 published in the Official Journal | 2025-2026 Omnibus Amendments | [Source](https://eur-lex.europa.eu/eli/dir/2025/794/oj/eng?ref=sorena.io) |
| 2025-04-17 | Directive (EU) 2025/794 enters into force | 2025-2026 Omnibus Amendments | [Source](https://eur-lex.europa.eu/eli/dir/2025/794/oj/eng?ref=sorena.io) |
| 2025-11-10 | Corrigendum to Directive (EU) 2024/1760 published in the Official Journal | Adoption & Publication | [Source](https://eur-lex.europa.eu/eli/dir/2024/1760/corrigendum/2025-11-10/oj/eng?ref=sorena.io) |
| 2026-02-24 | Directive (EU) 2026/470 adopted | 2025-2026 Omnibus Amendments | [Source](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) |
| 2026-02-26 | Directive (EU) 2026/470 published in the Official Journal | 2025-2026 Omnibus Amendments | [Source](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) |
| 2026-03-18 | Directive (EU) 2026/470 enters into force | 2025-2026 Omnibus Amendments | [Source](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) |
| 2027-07-26 | Commission model clauses and first CSDDD guidelines due | Guidance & Reporting | [Source](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) |
| 2028-07-26 | Member State transposition deadline under amended CSDDD | Transposition & Implementation | [Source](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) |
| 2028-07-26 | Commission information-sharing and stakeholder-engagement guidelines due | Guidance & Reporting | [Source](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) |
| 2029-03-31 | Commission delegated acts on Article 16 reporting content due | Guidance & Reporting | [Source](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) |
| 2029-07-26 | CSDDD starts applying to all companies that remain in scope | Application Deadlines | [Source](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) |
| 2030-01-01 | Article 16 annual-statement measures apply for financial years starting on or after this date | Application Deadlines | [Source](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) |
| 2030-12-31 | Member States must designate ESAP collection bodies for CSDDD statements | Application Deadlines | [Source](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) |
| 2031-01-01 | CSDDD annual statements start being submitted to ESAP collection bodies | Application Deadlines | [Source](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) |
| 2031-07-26 | Commission implementation and effectiveness review due | Application Deadlines | [Source](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) |

**Event details:**

- **2022-02-23 - Commission publishes proposal for a Corporate Sustainability Due Diligence Directive**: European Commission proposal information page publication date: 23 February 2022.
- **2024-04-24 - European Parliament adopts its first-reading position**: OEIL legislative timeline: text adopted by Parliament (first reading/single reading) on 24 April 2024.
- **2024-05-24 - Council adopts the final act after Parliament's first reading**: OEIL legislative timeline: act adopted by the Council on 24 May 2024.
- **2024-06-13 - Directive (EU) 2024/1760 adopted**: Directive date: 13 June 2024.
- **2024-07-05 - Directive published in the Official Journal**: Official Journal publication date for Directive (EU) 2024/1760: 5 July 2024 (OJ L, 2024/1760).
- **2024-07-25 - Directive enters into force**: Directive (EU) 2024/1760 entered into force on the twentieth day following its Official Journal publication.
- **2025-02-26 - Commission publishes Omnibus I proposal (COM(2025)80) affecting CSDDD deadlines**: The stop-clock proposal would postpone the CSDDD transposition deadline by one year and delay the first application wave; it was later adopted as Directive (EU) 2025/794.
- **2025-02-26 - Commission publishes Omnibus I simplification proposal (COM(2025)81)**: The simplification proposal included amendments to CSDDD scope thresholds, due diligence duties, Article 22, penalties, civil liability, reporting and review dates; it was later adopted as Directive (EU) 2026/470.
- **2025-04-14 - Directive (EU) 2025/794 adopted**: The stop-clock directive changed Article 37 by moving CSDDD transposition to 26 July 2027, first application for the largest EU and third-country companies to 26 July 2028, and the remaining application date to 26 July 2029; Directive (EU) 2026/470 later replaced that schedule.
- **2025-04-16 - Directive (EU) 2025/794 published in the Official Journal**: Official Journal publication date for Directive (EU) 2025/794: 16 April 2025 (OJ L, 2025/794).
- **2025-04-17 - Directive (EU) 2025/794 enters into force**: Directive (EU) 2025/794 entered into force on the day following its Official Journal publication.
- **2025-11-10 - Corrigendum to Directive (EU) 2024/1760 published in the Official Journal**: Official Journal publication date for the corrigendum to Directive (EU) 2024/1760: 10 November 2025 (OJ L, 2025/90894).
- **2026-02-24 - Directive (EU) 2026/470 adopted**: The 2026 simplification directive amended CSDDD scope thresholds, due diligence obligations, reporting, guidance, penalties, civil liability and the application schedule.
- **2026-02-26 - Directive (EU) 2026/470 published in the Official Journal**: Official Journal publication date for Directive (EU) 2026/470: 26 February 2026 (OJ L, 2026/470).
- **2026-03-18 - Directive (EU) 2026/470 enters into force**: Directive (EU) 2026/470 entered into force on the twentieth day following its Official Journal publication.
- **2027-07-26 - Commission model clauses and first CSDDD guidelines due**: As amended by Directive (EU) 2026/470, model contractual clause guidance and Article 19(2)(a), (d) and (e) guidelines are due by 26 July 2027.
- **2028-07-26 - Member State transposition deadline under amended CSDDD**: As amended by Directive (EU) 2026/470, Member States must adopt and publish CSDDD transposition measures by 26 July 2028 and inform the Commission of designated supervisory authorities by the same date.
- **2028-07-26 - Commission information-sharing and stakeholder-engagement guidelines due**: As amended by Directive (EU) 2026/470, Article 19(2)(f) and (g) guidelines are due by 26 July 2028.
- **2029-03-31 - Commission delegated acts on Article 16 reporting content due**: As amended by Directive (EU) 2026/470, delegated acts laying down Article 16 reporting content and criteria are due by 31 March 2029.
- **2029-07-26 - CSDDD starts applying to all companies that remain in scope**: Under the amended Article 37, national measures apply from 26 July 2029 to all companies that meet the amended scope thresholds, including EU companies above 5,000 employees and EUR 1.5bn worldwide turnover and third-country companies above EUR 1.5bn EU turnover.
- **2030-01-01 - Article 16 annual-statement measures apply for financial years starting on or after this date**: Under the amended Article 37, Member States apply Article 16 measures for financial years starting on or after 1 January 2030.
- **2030-12-31 - Member States must designate ESAP collection bodies for CSDDD statements**: As amended by Directive (EU) 2026/470, Member States must designate at least one ESAP collection body by 31 December 2030.
- **2031-01-01 - CSDDD annual statements start being submitted to ESAP collection bodies**: As amended by Directive (EU) 2026/470, Member States ensure companies submit Article 16 annual statements to the ESAP collection body from 1 January 2031.
- **2031-07-26 - Commission implementation and effectiveness review due**: As amended by Directive (EU) 2026/470, the first Commission report on CSDDD implementation, effectiveness and efficiency is due by 26 July 2031 and every five years thereafter.


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