CSDDDCurrent calendar

CSDDD deadlines after the 2026 amendment

Directive (EU) 2026/470 replaced the 2025 stop-the-clock schedule. Use 26 July 2028 for transposition and 26 July 2029 for application to all companies that remain in scope.

The guidance, Article 16, ESAP, and review dates are separate milestones; do not collapse them into a single compliance date.

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Author

Sorena AI

Published

Feb 21, 2026

Updated

Jul 31, 2026

Sections

Structured answer sets in this page tree.

Primary sources

Cited legal and guidance references.

Publication metadata

Sorena AI

Published Feb 21, 2026

Updated Jul 31, 2026

Overview

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.

Section 1

Binding legal and guidance milestones

26 February 2026: Directive (EU) 2026/470 was published in the Official Journal.
18 March 2026: Directive (EU) 2026/470 entered into force, 20 days after publication.
26 July 2027: Commission model contractual clauses and the first amended Article 19 guideline set are due.
26 July 2028: Member States must adopt and publish measures and inform the Commission of their designated supervisory authorities; additional information-sharing and stakeholder-engagement guidance is due.
31 March 2029: Commission delegated acts for Article 16 reporting content and criteria are due.
26 July 2029: national measures apply to every company that remains within amended Article 2 scope.
1 January 2030: Article 16 measures apply for financial years starting on or after this date. The annual statement is generally due no later than 12 months after the relevant balance-sheet date, but Article 16(2) exempts companies already subject to specified CSRD reporting requirements.
31 December 2030: Member States must designate at least one ESAP collection body.
1 January 2031: when a company publishes an Article 16 annual statement, it must submit the statement at the same time to the designated ESAP collection body. This date does not make every company's statement due on 1 January.
26 July 2031: the first Commission implementation and effectiveness review is due, then every five years.

Sources for this answer

Directive (EU) 2026/470

Binding source for publication, entry into force, guidance, transposition, application, Article 16 delegated acts, ESAP, and review dates.

Consolidated Directive (EU) 2024/1760 as at 18 March 2026

Current consolidated text for the Article 16 annual-statement deadline and reporting exemption, read with the amending act.

Section 2

Replace superseded dates in working plans

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.

Remove 26 July 2026 and 26 July 2027 dates from current-law trackers.
Remove the 26 July 2028 first-wave concept; the amended Directive uses one 26 July 2029 application date for companies that remain in scope.
Keep the 1 January 2030 Article 16 financial-year trigger distinct from the 26 July 2029 due diligence application date.
Label Commission guidance deadlines as publication dependencies, not company application deadlines.

Sources for this answer

Directive (EU) 2025/794

Adopted stop-the-clock history that was later superseded by the 2026 schedule.

Section 3

Turn the legal calendar into owned readiness work

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.

2026-2027: rerun entity and group scope against the amended thresholds, including the two-consecutive-financial-year entry and exit condition, and identify likely national competent authorities.
By first guidance: map gaps in policy, risk mapping, stakeholder engagement, complaints, remediation, monitoring, and reporting evidence.
By : compare each relevant national law with the Directive, especially procedure, supervision, penalties, and civil liability.
Before application: approve the due diligence policy, test complaint and remediation workflows, and retain evidence that action is risk-based and proportionate.
Before the first Article 16 period: determine whether the Article 16(2) CSRD exemption applies; if it does not, define statement ownership, data controls, approvals, website publication, and ESAP handoff.
Recurring after application: review the policy at least every 24 months and after a significant change; assess measure effectiveness without undue delay after a significant change, whenever reasonable grounds indicate new risks or ineffective measures, and at least every five years.