Directive (EU) 2026/470 replaced the 2025 stop-the-clock schedule. Use 26 July 2028 for and 26 July 2029 for application to all companies that remain in scope.
The guidance, Article 16 reporting, European single access point (ESAP) submission, and review dates are separate milestones; do not collapse them into a single compliance date.
Directive (EU) 2026/470 now controls the CSDDD timetable. It entered into force on 18 March 2026, moved CSDDD to 26 July 2028, and unified application for companies remaining in scope on 26 July 2029. COM(2025)80 and COM(2025)81 were proposals, and Directive (EU) 2025/794 was an earlier adopted delay; neither supplies the current dates.
Sources (2)
Binding source for publication, entry into force, guidance, transposition, application, Article 16 delegated acts, ESAP, and review dates.
Current consolidated text for the Article 16 annual-statement deadline and reporting exemption, read with the amending act.
The original 2024 Directive and Directive (EU) 2025/794 contain earlier schedules. Keep them only as legislative history. Current planning should use the dates in Directive (EU) 2026/470 and then track the national law that transposes the amended CSDDD. Commission Article 18 and 19 materials are guidance: they can support implementation but do not change the binding application date or replace national law.
Sources (1)
Adopted stop-the-clock history that was later superseded by the 2026 schedule.
The calendar sets legal milestones, while the company still needs entity-specific trigger dates and recurring controls. Scope depends on the relevant Article 2 thresholds being met for two consecutive financial years. Once national measures apply, the due diligence policy has its own 24-month and significant-change review triggers, Article 15 assessments have event-driven triggers and a five-year maximum interval, and Article 16 statements follow the relevant financial year and balance-sheet date.
Sources (1)
Current consolidated due diligence, scope, reporting, and implementation framework.
Connect each legal milestone to an owner, dependency, evidence package, review date, and national-law watch item.
Connect the CSDDD decision to cited sources, owners, evidence, and reviewable implementation work.
Return to current scope, dates, due diligence, reporting, and enforcement guidance.
Review the relevant entity, national-law dependency, evidence gap, and next control decision with Sorena.
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.
Test CSDDD scope after Directive (EU) 2026/470 using the current EU and third-country thresholds, parent-company rules, exclusions, dates, and evidence.
Explain CSDDD chain-of-activities scope, upstream and downstream boundaries, subsidiaries, direct and indirect business partners, supplier risk segmentation, and evidence.
Define CSDDD upstream and downstream chain of activities boundaries for subsidiaries, direct and indirect business partners, distribution, transport, storage, and records.
A source-backed CSDDD compliance guide covering due diligence policy, impact scoping, prevention, corrective action, complaints, monitoring, reporting, climate-plan status, and supervisory evidence.
A source-backed CSDDD checklist for scope, risk scoping, impact prioritisation, action plans, complaints, monitoring, communication, evidence, and the removed climate-plan duty.
A playbook using current CSDDD provisions for policy integration, impact assessment, prioritisation, prevention, correction, remediation, stakeholder engagement, complaints, monitoring, communication, and evidence.
Practical answers on CSDDD scope, current application dates, chain of activities, due diligence duties, complaints, remediation, civil liability, climate plans, and evidence.
Build a CSDDD grievance, notification, stakeholder engagement, and remediation workflow under Directive (EU) 2024/1760 as amended by Directive (EU) 2026/470.
Understand CSDDD supervision, national penalties, substantiated concerns, remedial orders, and civil-liability analysis after Directive (EU) 2026/470.
Test third-country CSDDD scope using the amended EUR 1.5 billion EU-turnover route and one 26 July 2029 application date.
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.
A CSDDD remediation plan template for actual adverse impacts, complaint inputs, stakeholder engagement, action records, and monitoring under the Directive as amended in 2026.
A source-backed map of current CSDDD requirements across scope, due diligence policy, impact assessment, complaints, remediation, monitoring, communication, and the removed climate-plan duty.
Understand amended CSDDD thresholds for EU and non-EU companies, group scope, exclusions, two-year evidence, and the 2029 application date.
Review supplier contract clauses against CSDDD Articles 10 and 11: contractual assurances, verification, SME fairness, support, action plans, and escalation evidence.
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.
A CSDDD supplier impact scoring template for Article 8 identification, Article 9 prioritisation, severity, likelihood, stakeholder input, chain-of-activities boundaries, and evidence records.
Compare CSDDD due diligence duties with CSRD sustainability reporting, including scope, timing, Article 16 reporting, evidence overlap, assurance, and enforcement.
Compare the EU CSDDD with Germany's LkSG without mixing directive duties, national-law duties, chain boundaries, complaints, reporting, and enforcement routes.
Compare the binding EU CSDDD with the OECD Guidelines for responsible business conduct across scope, due diligence duties, business relationships, remediation, and evidence.
Directive (EU) 2026/470 removed the standalone CSDDD Article 22 climate-transition-plan duty. Understand what changed and which separate obligations may remain.
FAQ on how the CSDDD defines chain of activities boundaries for subsidiaries, direct and indirect business partners, upstream activities, downstream logistics, and evidence.
FAQ on Article 14 CSDDD complaint and notification mechanisms, who may complain, follow-up rights, confidentiality, retaliation, and evidence.
How CSDDD Articles 10 and 11 use contractual assurances with business partners, verification, SME support, action plans, and possible suspension escalation.
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.
FAQ on CSDDD remediation: when Article 12 requires remedy, how complaints and stakeholder engagement affect the response, and what evidence to keep.
How to prioritise CSDDD adverse impacts when teams cannot address everything at once, using severity, likelihood, stakeholder evidence, and a reviewable rationale.
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.
Directive (EU) 2026/470 retained the CSDDD franchise and licensing scope route but raised its royalty and turnover thresholds. Learn the current test.
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.
Directive (EU) 2026/470 removed the uniform EU liability test but retained compensation and procedural safeguards. Claims still depend on Member State law.
Directive (EU) 2026/470 removed the standalone CSDDD Article 22 climate-transition-plan duty; separate CSRD and national obligations need their own review.
CSDDD Omnibus amendment: what Directives (EU) 2025/794 and 2026/470 adopted, which dates apply, and which old duties were removed.
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.