This is the current legal calendar, not the original 2024 adoption calendar repeated on older summaries.
Use it to sequence transposition tracking, policy rollout, supplier work, communication controls, and board oversight.
Structured answer sets in this page tree.
Cited legal and guidance references.
The timing changed in 2025. If your roadmap still assumes a 26 July 2026 transposition deadline or a 26 July 2027 first application wave, it needs correction. The amendment in Directive (EU) 2025/794 postponed both the transposition deadline and the first wave of application by one year.
Directive (EU) 2024/1760 entered into force on 25 July 2024. That matters because the Commission guideline and delegated act timetable runs from the legal framework created by the Directive, even though company level application is phased later.
This is also the anchor date for internal legal inventories and for deciding whether older internal summaries are still current.
Article 19 requires Commission guidance on voluntary model contractual clauses by 26 January 2027. Article 16 requires the Commission to adopt delegated acts on annual statement content and criteria by 31 March 2027.
These dates matter because they shape how companies should build supplier clauses and annual communication processes before the first wave applies.
Directive (EU) 2025/794 moved the transposition deadline to 26 July 2027. By then, Member States must adopt and publish the national measures needed to comply with the Directive.
Your legal tracking should therefore switch from abstract directive analysis to concrete national implementation monitoring during 2027.
ESG Compliance can take EU CSDDD (Directive (EU) 2024/1760) Deadlines and compliance calendar from planning deadlines, owners, and milestones from this page to a reusable workflow inside Sorena. Teams working on EU CSDDD (Directive (EU) 2024/1760) can keep owners, evidence, and next steps aligned without copying this guide into separate documents.
Start from EU CSDDD (Directive (EU) 2024/1760) Deadlines and compliance calendar and manage cross team sustainability work, reporting, and evidence from one workflow.
Review your current process, evidence gaps, and next steps for EU CSDDD (Directive (EU) 2024/1760) Deadlines and compliance calendar.
The first application wave now starts on 26 July 2028. This wave covers EU companies with more than 5000 employees and more than EUR 1.5 billion net worldwide turnover, and non-EU companies with more than EUR 1.5 billion net turnover in the Union.
For these companies, the measures necessary to comply with Article 16 apply for financial years starting on or after 1 January 2028. That means reporting design cannot be treated as a later stage project.
Broader application begins on 26 July 2029 for the remaining in-scope companies, including the more than 1000 employees and more than EUR 450 million turnover cohort and the qualifying franchising or licensing route. Article 16 measures for that broader cohort apply for financial years starting on or after 1 January 2029.
Article 17 also brings ESAP submission into play from 1 January 2029 for annual statements that must be made available through the European Single Access Point.
The Commission also issued a separate 2025 proposal to simplify parts of the Directive beyond timing. As of 6 March 2026, that proposal is not the same thing as the timing amendment already in force. Treat it as pending until it is adopted and published in the Official Journal.
This distinction matters because teams often confuse the enacted date changes with proposed substantive duty changes.