---
title: "CSDDD due diligence checklist"
canonical_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-due-diligence-directive/checklist"
source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-due-diligence-directive/checklist"
author: "Sorena AI"
description: "An official source CSDDD checklist for scope, risk mapping, impact prioritisation, action plans, complaints, monitoring, communication, evidence, and the removed climate-plan duty."
published_at: "2026-05-09"
updated_at: "2026-07-16"
keywords:
  - "CSDDD checklist"
  - "Directive (EU) 2024/1760"
  - "corporate sustainability due diligence"
  - "chain of activities"
  - "adverse impacts"
  - "complaints procedure"
  - "climate transition plan"
  - "CSDDD"
  - "Checklist"
  - "human rights due diligence"
  - "environmental due diligence"
---
**[SORENA](https://www.sorena.io/)** - AI-Powered GRC Platform

[Home](https://www.sorena.io/) | [Solutions](https://www.sorena.io/solutions) | [Artifacts](https://www.sorena.io/artifacts) | [About Us](https://www.sorena.io/about-us) | [Contact](https://www.sorena.io/contact) | [Portal](https://app.sorena.io)

---

# CSDDD due diligence checklist

An official source CSDDD checklist for scope, risk mapping, impact prioritisation, action plans, complaints, monitoring, communication, evidence, and the removed climate-plan duty.

*CSDDD* *Checklist* *EU*

## CSDDD due diligence Checklist

A checklist for applying Directive (EU) 2024/1760 as amended: scope assessment, due diligence policy, risk mapping, prevention, corrective action, remediation, complaints, monitoring, public communication, and climate-duty status.

Use it to test whether a CSDDD programme has the required records and decision points before management review, supplier engagement, or public reporting.

CSDDD readiness starts with amended scope and timing, then moves through a reasonably-available-information scoping exercise, in-depth assessment where impacts are most likely and most severe, impact prioritisation, proportionate action, stakeholder engagement, complaints, remediation, five-year and event-driven monitoring, and public communication. Directive (EU) 2026/470 removed the standalone climate-plan duty.

## 1. Confirm CSDDD scope before building the programme

Record the legal entity, group position, financial year, employee count where relevant, worldwide turnover, EU turnover for non-EU companies, and any franchising or licensing model. Do not treat supplier pressure or customer requests as proof that the company itself is directly in scope.

For EU companies, check whether the company or ultimate parent exceeds the Article 2 employee and turnover thresholds. For third-country companies, check EU net turnover and group status. For franchising or licensing models, capture royalty and turnover facts separately because the directive treats them as a distinct route into scope.

- EU company check after Directive (EU) 2026/470: generally more than 5,000 employees on average and more than EUR 1.5 billion net worldwide turnover, including the relevant ultimate-parent group route.
- Third-country company check after Directive (EU) 2026/470: generally more than EUR 1.5 billion net turnover in the Union, including the relevant ultimate-parent group route.
- Franchise or licence check: more than EUR 75 million in qualifying royalties in the Union and more than EUR 275 million turnover, using worldwide turnover for EU companies and Union turnover for third-country companies.
- Group governance check: if a parent intends to perform due diligence obligations for subsidiaries, document the information flow, delegated authority, subsidiary adaptation, and remaining subsidiary responsibilities.
- Evidence to keep: threshold calculation, entity chart, financial statement reference, EU turnover basis, franchise or royalty analysis, and the supervisory authority or authorised representative assessment for non-EU companies.

Sources for this answer:

- [Directive (EU) 2026/470](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng?ref=sorena.io) - Binding current amendment for CSDDD scope, due diligence, monitoring, enforcement, and status changes discussed on this page.
- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Supports the Article 2 scope checks for EU companies, third-country companies, groups, and franchising or licensing structures.
- [European Commission: Corporate sustainability due diligence](https://commission.europa.eu/business-economy-euro/doing-business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due-diligence_en?ref=sorena.io) - Supports the public Commission framing that CSDDD applies to in-scope companies' operations and global value chains.

## 2. Integrate due diligence into policies and risk management

The policy step is not a standalone statement. Article 7 requires due diligence to be integrated into relevant policies and risk management systems, with a due diligence policy developed after prior consultation with employees and their representatives.

The checklist should verify that the policy explains the company's long-term due diligence approach, includes a code of conduct for the company, subsidiaries, and relevant business partners, and describes how due diligence processes are implemented, verified, and extended to business partners.

- Assign owners for policy, risk management, procurement, sustainability, legal, human rights, environment, and subsidiary coordination.
- Map each policy control to Articles 5 and 7 to 16: identify, prioritise, prevent, correct, remediate, engage, receive complaints, monitor, and communicate.
- Define how the code of conduct flows to direct and indirect business partners in the chain of activities.
- Set update triggers for significant changes and a scheduled policy review at least every 24 months.
- Evidence to keep: policy version, employee consultation record, code of conduct, business-partner flow-down mechanism, risk-management integration note, and policy review log.

Sources for this answer:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Supports the Article 5 due diligence actions and Article 7 policy, code of conduct, consultation, and review requirements.

## 3. Map the chain of activities and identify adverse impacts

Build the risk map around the CSDDD chain of activities, not an undefined supply-chain label. The directive covers own operations, subsidiaries, and, where related to chains of activities, business partners.

For goods and services, record upstream production or service inputs and covered downstream distribution, transport, and storage activities. Keep regulated financial undertakings separate because the directive describes a narrower chain-of-activities treatment for them.

- Create a chain-of-activities inventory by entity, subsidiary, business partner, activity, country, sector, product or service, and relationship type.
- Use company-level, business-operation, geographic and contextual, product and service, and sectoral risk factors when selecting areas for in-depth assessment.
- Use quantitative and qualitative information, including independent reports, stakeholder input, notification data, and complaints data where appropriate.
- Prioritise information requests toward business partners where adverse impacts are most likely to occur, instead of broad low-value questionnaires to every lower-risk partner.
- Evidence to keep: risk map, methodology, data sources, country and sector risk factors, selected in-depth assessment areas, and reasons for any missing chain data.

Sources for this answer:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Supports Article 8 mapping of own operations, subsidiaries, and chain-of-activities business partners, plus risk-factor-based in-depth assessment.

## 4. Prioritise impacts by severity and likelihood

CSDDD prioritisation is allowed when not all identified impacts can be addressed at the same time and to their full extent. The record should therefore show why an impact was addressed first, not only that it appeared on a risk register.

Use severity and likelihood as the prioritisation test. Severity should capture scale, scope, and irremediable character, including how many people may be affected, environmental extent, irreversibility, and the ability to restore people or the environment within a reasonable period.

- Score potential and actual adverse impacts separately so prevention and corrective work are not blurred.
- Document severity, likelihood, affected stakeholders, environmental receptors, location, sector, product or service, and business-partner relationship.
- Do not rank impacts lower because the company has limited leverage or because the impact is remote in the chain; use leverage later when selecting measures.
- After the most severe and most likely impacts are addressed within a reasonable time, schedule work on less severe and less likely impacts.
- Evidence to keep: prioritisation criteria, scored impact register, rationale for sequencing, management approval, and next review trigger.

Sources for this answer:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Supports Article 9 prioritisation and the directive definition of severity using scale, scope, and irremediable character.

## 5. Choose prevention, corrective action, and remediation measures

Separate potential adverse impacts from actual adverse impacts. Potential impacts need prevention or mitigation measures under Article 10; actual impacts need measures to bring the impact to an end, minimise its extent, and, where the company caused or jointly caused the impact, provide remediation under Articles 11 and 12.

The action-plan record should explain the company's involvement, whether the issue sits in own operations, a subsidiary, a direct business partner, or an indirect business partner, and what influence the company can reasonably exercise.

- For potential impacts, prepare a prevention action plan where needed, with clear timelines and qualitative or quantitative improvement indicators.
- For actual impacts, prepare a corrective action plan where the impact cannot immediately be brought to an end, with clear timelines and improvement indicators.
- Use contractual assurances only with verification measures; do not rely on contract language alone as proof of due diligence.
- Consider operational changes such as investments, purchasing-practice changes, product or service changes, supplier capacity-building, SME support, and lawful collaboration with other entities.
- Do not list termination as a mandatory last-resort CSDDD step: Directive (EU) 2026/470 removed that duty. Document the basis and impact analysis for any suspension, disengagement, or alternative leverage measure.
- Evidence to keep: prevention plan, corrective action plan, remediation decision, verification record, SME support record, disengagement assessment, and implementation status.

Sources for this answer:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Supports Articles 10, 11, and 12 on prevention, mitigation, corrective action, business relationship measures, verification, and remediation.

## 6. Run stakeholder engagement, complaints, and notification controls

Stakeholder engagement should be attached to the stages and relevant affected stakeholders retained in amended Article 13. Do not carry the original broader list of mandatory consultation stages forward without checking Directive (EU) 2026/470.

Article 14 also requires a notification mechanism and complaints procedure for legitimate concerns about actual or potential adverse impacts in own operations, subsidiaries, or business partners in the chain of activities.

- Identify directly affected people, communities, workers, relevant trade unions or workers' representatives, and legitimate representatives. Treat civil society, human-rights, or environmental organisations as Article 13 stakeholders only where they legitimately represent directly affected individuals or communities; Article 14 complaint eligibility is a separate test.
- Provide relevant and comprehensive information for consultation, with a process for reasoned requests for additional information and written justification when refused.
- Make the complaints procedure fair, publicly available, accessible, predictable, and transparent, including reasons for founded or unfounded complaints.
- Protect confidentiality and anonymity where available under national law, and take reasonably available measures to prevent retaliation.
- When a complaint is well founded, treat the adverse impact as identified and route it into prevention, corrective action, or remediation handling.
- Evidence to keep: stakeholder list, consultation materials, barrier assessment, complaint intake, follow-up record, confidentiality controls, retaliation controls, and remediation discussion notes.

Sources for this answer:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Supports Article 13 stakeholder engagement stages and Article 14 notification and complaints procedure requirements.

## 7. Monitor, communicate, and maintain defensible evidence

CSDDD monitoring should test whether the due diligence policy and measures are adequate and effective across own operations, subsidiaries, and relevant business partners. It should use qualitative and quantitative indicators where appropriate and update the policy, identified impacts, and measures when assessments show that change is needed.

Public communication should distinguish companies that must publish an annual CSDDD statement from companies already covered by sustainability reporting requirements under Directive 2013/34/EU. The evidence file should support whichever reporting route applies.

- Run monitoring after significant changes or reasonable grounds to believe new risks or ineffective measures may arise, and on the amended regular cycle of at least every five years.
- Track implementation and outcomes for policy integration, mapping, prioritisation, action plans, stakeholder engagement, complaints, remediation, and supplier measures.
- For the public statement route, verify language, website publication, timing, and coverage of due diligence, impacts, and measures.
- Keep source-to-claim evidence for scope, policy, chain mapping, impact scoring, action plans, stakeholder engagement, complaints, remediation, monitoring results, and public communication.
- Evidence to keep: monitoring indicators, assessment results, updates made, public statement or sustainability report cross-reference, supervisory authority correspondence, and investigation or enforcement records where relevant.

Sources for this answer:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Supports Article 15 monitoring, Article 16 public communication, and Article 25 supervisory authority information and investigation powers.

*Recommended next step*

*Placement: after evidence section*

## Turn the CSDDD checklist into an evidence register

This checklist connects current CSDDD scope, risk mapping, action plans, complaints, monitoring, and communication to maintained records, while separating any retained climate work from the removed Article 22 duty.

- [Open Research Copilot](/solutions/research-copilot.md): Answer CSDDD implementation questions with cited source material.
- [Discuss CSDDD implementation](/contact.md): Review CSDDD scope, due diligence controls, and evidence gaps with Sorena.

## 8. Record removal of the CSDDD climate transition plan obligation

Directive (EU) 2026/470 removed the standalone CSDDD Article 22 climate-transition-plan duty. Keep climate-plan work only after mapping it to a separate current legal, contractual, risk-management, or voluntary basis.

An existing plan may remain useful or required under another framework, but it is no longer a CSDDD control merely because the original 2024 text contained Article 22.

- Record Directive (EU) 2026/470 as the source removing the standalone CSDDD duty.
- Map every retained climate control to its current CSRD, national, sector, contractual, risk-management, financing, or voluntary basis.
- Update the obligation register, training, board papers, assurance scope, and public claims.
- Do not infer that all climate reporting or planning requirements disappeared.
- Retire only controls with no remaining basis.
- Evidence to keep: change log, source review, retained-obligation mapping, owner decision, and updated control descriptions.

Sources for this answer:

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Historical source for the former Article 22 duty; read with Directive (EU) 2026/470 and do not present it as current CSDDD law.

## Primary sources

- [Directive (EU) 2024/1760 on corporate sustainability due diligence](https://eur-lex.europa.eu/eli/dir/2024/1760/oj?ref=sorena.io) - Original legal source for the CSDDD checklist; read it with Directive (EU) 2026/470, which amended scope and due diligence and removed Article 22.
  - Quote: "risk-based human rights and environmental due diligence"
- [European Commission: Corporate sustainability due diligence](https://commission.europa.eu/business-economy-euro/doing-business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due-diligence_en?ref=sorena.io) - Commission overview supporting the public policy purpose of CSDDD and its focus on adverse human rights and environmental impacts in operations and value chains.
  - Quote: "operations and across their global value chains"

## Related Topic Guides

- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.
- [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.


---

[Privacy Policy](https://www.sorena.io/privacy.md) | [Terms of Use](https://www.sorena.io/terms-of-use.md) | [DMCA](https://www.sorena.io/dmca.md) | [About Us](https://www.sorena.io/about-us.md)

(c) 2026 Sorena AB (559573-7338). All rights reserved.

Source: https://www.sorena.io/artifacts/eu/corporate-sustainability-due-diligence-directive/checklist.md