A source-linked calendar for the EU Corporate Sustainability Due Diligence Directive after the Article 37 amendments made by Directive (EU) 2025/794.
Use it to separate the directive's entry into force, Member State transposition, company application phases, Article 16 reporting timing, and Commission guidance milestones.
Structured answer sets in this page tree.
Cited legal and guidance references.
The CSDDD entered into force on 25 July 2024. The current consolidated EUR-Lex text shows Directive (EU) 2025/794 amending Article 37, so the operative calendar now uses a 26 July 2027 transposition deadline, 26 July 2028 first application phase, and 26 July 2029 second application phase. This page turns those dates into a practical calendar that legal, sustainability, procurement, and reporting teams can use without relying on the pre-amendment schedule.
Start the calendar with the legal status of the Directive itself. Directive (EU) 2024/1760 was published in the Official Journal on 5 July 2024 and the Commission announced that the corporate due diligence rules entered into force on 25 July 2024. That entry-into-force date does not mean companies were immediately subject to the due diligence duties; Article 37 controls when Member States transpose and apply those duties.
The consolidated EUR-Lex text identifies Directive (EU) 2025/794 of 14 April 2025 as the amending act for the current Article 37 calendar. Treat the 2025/794 dates below as the current adopted schedule, not as a proposal or planning assumption.
Use this CSDDD calendar to connect each entity's Article 37 cohort, Article 16 reporting path, guidance checkpoints, and evidence owners before national transposition measures apply.
Build the company-facing calendar by cohort, not by a single universal due date. Article 37 now gives Member States until 26 July 2027 to transpose the Directive and then applies national measures in two main waves.
The first wave starts on 26 July 2027 for large EU companies and parent companies above the Article 37 point (a) threshold, and for large non-EU companies above the Article 37 point (b) Union turnover threshold. The second wave starts on 26 July 2028 for the next cohort, and on 26 July 2029 for the remaining companies covered by the Article 2 scope provisions, including the franchise and licensing categories referenced in Article 37 point (c).
Article 16 is a separate calendar track. Companies that must publish an Article 16 annual statement do so on their website within a reasonable period and no later than 12 months after the balance sheet date for the financial year covered by the statement, unless they voluntarily report under Directive 2013/34/EU and publish by the annual-financial-statement date.
Article 16 also contains an important exception: the annual-statement obligation does not apply to companies already subject to sustainability reporting requirements under Article 19a, 29a, or 40a of Directive 2013/34/EU, including specified exemptions under that Directive. Under amended Article 37, Member States apply the Article 16 measures later than the first general application dates: financial years starting on or after 1 January 2028 for the 26 July 2027 cohort, and financial years starting on or after 1 January 2029 for the 26 July 2028 and 26 July 2029 cohorts.
The CSDDD calendar is not only about company application dates. Articles 18 and 19 require Commission support materials that should feed supplier contract updates, risk assessment methods, stakeholder engagement procedures, remediation design, and transition-plan planning.
Do not wait for every guidance item before starting evidence collection. The practical move is to reserve review checkpoints in 2027 so the compliance program can absorb model clauses, due diligence guidance, risk-factor guidance, transition-plan guidance, resource-sharing guidance, and stakeholder guidance when they are issued.
A useful CSDDD calendar should be auditable. Each date should connect to a cohort, legal article, internal owner, affected artifact, and evidence file. That matters because supervisory authorities will enforce national transposition measures, and because Article 24 requires Member States to designate authorities for obligations under Articles 7 to 16 and Article 22.
For each covered entity, keep a calendar row that shows why the date applies and what will be ready by that date. The row should be specific enough for finance, legal, sustainability, procurement, and operations teams to act from the same record.
"supervise compliance with the obligations laid down"
"new rules establishing a corporate due diligence duty enter into force"