--- title: "EU CSDDD Deadlines and Compliance Calendar" canonical_url: "https://www.sorena.io/artifacts/eu/csddd/deadlines-and-compliance-calendar" source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-due-diligence-directive/deadlines-and-compliance-calendar" author: "Sorena AI" description: "Track the current CSDDD rollout dates, including the 25 July 2024 entry into force, 26 July 2027 transposition deadline, 31 March 2027 reporting act deadline." published_at: "2026-02-21" updated_at: "2026-02-21" keywords: - "EU CSDDD deadlines" - "CSDDD calendar" - "Directive (EU) 2025/794" - "CSDDD 26 July 2027" - "CSDDD 26 July 2028" - "CSDDD 26 July 2029" - "CSDDD Article 16 annual statement" - "CSDDD ESAP" - "EU CSDDD" - "Deadlines" - "Calendar" - "Implementation" --- **[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) --- # EU CSDDD Deadlines and Compliance Calendar Track the current CSDDD rollout dates, including the 25 July 2024 entry into force, 26 July 2027 transposition deadline, 31 March 2027 reporting act deadline. *EU CSDDD* *Calendar* ## EU CSDDD (Directive (EU) 2024/1760) Deadlines and compliance calendar 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. 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. ## 25 July 2024: Directive enters into force 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. - Use this as the baseline legal act date in policy registers. - Archive earlier draft based project plans separately from current implementation planning. - Reference the amended consolidated text for current operations. ## 26 January 2027 and 31 March 2027: support tools before application 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. - Refresh contract clause libraries when the guidance is issued. - Build the annual statement process around the delegated act once published. - Do not wait for application day to design these controls. ## 26 July 2027: Member State transposition deadline 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. - Maintain a transposition tracker for key Member States. - Watch for local supervisory authority designations and procedural differences. - Update complaints and investigation response plans once national channels are clearer. *Recommended next step* *Placement: after the timeline or milestone section* ## Operationalize EU CSDDD (Directive (EU) 2024/1760) Deadlines and compliance calendar across ESG workflows 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. - [Open ESG Compliance for EU CSDDD (Directive (EU) 2024/1760) Deadlines and compliance calendar](/solutions/esg-compliance.md): Start from EU CSDDD (Directive (EU) 2024/1760) Deadlines and compliance calendar and manage cross team sustainability work, reporting, and evidence from one workflow. - [Talk through EU CSDDD (Directive (EU) 2024/1760)](/contact.md): Review your current process, evidence gaps, and next steps for EU CSDDD (Directive (EU) 2024/1760) Deadlines and compliance calendar. ## 26 July 2028: first application wave 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. - Use 2027 and early 2028 for burn-in of complaints, remediation, and monitoring workflows. - Treat annual communication readiness as part of wave one preparation. - Retest scope at year end if turnover or group structure moved materially. ## 26 July 2029 and 1 January 2029: broader application and ESAP 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. - Prepare metadata, publication, and extraction controls for ESAP workflows. - Do not assume a company outside wave one can postpone all design work until 2029. - Run at least one dry run of the annual statement and supporting evidence pack before the first live cycle. ## Keep one note on the pending Omnibus simplification proposal 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. - Use enacted law for dates now. - Track the simplification proposal separately as a pending change item. - Avoid rewriting procedures around proposals that are not yet law. ## Primary sources - [Directive (EU) 2024/1760 - Consolidated text as of 17 April 2025](https://eur-lex.europa.eu/eli/dir/2024/1760/2025-04-17/eng?ref=sorena.io) - Best source for the current operative wording after the 2025 timing amendment. - [Directive (EU) 2025/794 - timing amendment](https://eur-lex.europa.eu/eli/dir/2025/794/oj/eng?ref=sorena.io) - Current law for the postponed transposition deadline and postponed first wave of application. - [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) - Official implementation overview, including the status of the 2025 Omnibus proposals. ## Related Topic Guides - [EU CSDDD Applicability Test | Thresholds, Group Scope, and Start Dates](/artifacts/eu/corporate-sustainability-due-diligence-directive/applicability-test.md): Use this CSDDD applicability test to check the 1000 employee and EUR 450 million threshold, franchising and licensing triggers, non-EU EU-turnover rules. - [EU CSDDD Chain of Activities and Supplier Scope | Upstream, Downstream, and Boundary Rules](/artifacts/eu/corporate-sustainability-due-diligence-directive/chain-of-activities-and-suppliers.md): Map the CSDDD chain of activities correctly. This guide explains upstream and downstream coverage, direct and indirect business partners. - [EU CSDDD Checklist | Practical Due Diligence Checklist by Workstream](/artifacts/eu/corporate-sustainability-due-diligence-directive/checklist.md): Use this CSDDD checklist to move from scope to execution. - [EU CSDDD Climate Transition Plan | Article 22 Requirements and Practical Structure](/artifacts/eu/corporate-sustainability-due-diligence-directive/climate-transition-plan.md): Understand the Article 22 climate transition plan duty under the CSDDD. - [EU CSDDD Compliance Guide | Operating Model, Evidence, and Readiness](/artifacts/eu/corporate-sustainability-due-diligence-directive/compliance.md): Build a real CSDDD compliance program. This guide explains how to turn Directive (EU) 2024/1760 into a due diligence operating model across policy, mapping. - [EU CSDDD Due Diligence Steps Playbook | Articles 7 to 15 in Practical Order](/artifacts/eu/corporate-sustainability-due-diligence-directive/due-diligence-steps-playbook.md): Follow the CSDDD due diligence steps in the order teams actually need to execute them: policy, chain mapping, prioritization, prevention, corrective action. - [EU CSDDD FAQ | Current Answers on Scope, Dates, Complaints, Penalties, and Climate Plans](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq.md): Get grounded answers to common CSDDD questions, including the current application dates, who is in scope, how the chain of activities works. - [EU CSDDD Grievance and Remediation Workflows | Articles 12 to 14 in Practice](/artifacts/eu/corporate-sustainability-due-diligence-directive/grievance-and-remediation-workflows.md): Design a CSDDD grievance and remediation workflow that fits Articles 12 to 14. - [EU CSDDD Liability and Penalties | Civil Liability, Fines, and Supervisory Action](/artifacts/eu/corporate-sustainability-due-diligence-directive/liability-and-penalties.md): Understand how Article 27 penalties and Article 29 civil liability interact under the CSDDD. - [EU CSDDD Penalties and Fines | Article 27 Explained Clearly](/artifacts/eu/corporate-sustainability-due-diligence-directive/penalties-and-fines.md): Focus on Article 27 of the CSDDD. This page explains how Member States must structure penalties, what the at least 5 percent maximum turnover cap means. - [EU CSDDD Requirements | Article by Article Requirement Map](/artifacts/eu/corporate-sustainability-due-diligence-directive/requirements.md): Map the main CSDDD requirements by article, including Article 7 policy, Article 8 identification, Article 9 prioritization. - [EU CSDDD Scope Thresholds and In Scope Groups | Current Thresholds and Waves](/artifacts/eu/corporate-sustainability-due-diligence-directive/scope-thresholds-and-in-scope-groups.md): Review the current CSDDD scope thresholds, in scope company groups, franchising and licensing rules, non-EU turnover triggers. - [EU CSDDD Supplier Human Rights Risk Scoring Template | Severity and Likelihood Model](/artifacts/eu/corporate-sustainability-due-diligence-directive/supplier-human-rights-risk-scoring-template.md): Use this practical CSDDD risk scoring template to prioritize supplier and partner risk based on severity, likelihood, geographic factors, sector. - [EU CSDDD vs CSRD | Due Diligence Duties versus Sustainability Reporting](/artifacts/eu/corporate-sustainability-due-diligence-directive/csddd-vs-csrd.md): Compare the EU CSDDD and CSRD the right way. This guide explains how due diligence duties under Directive (EU) 2024/1760 differ from sustainability reporting. - [EU CSDDD vs German LkSG | Scope, Chain Rules, and Enforcement Differences](/artifacts/eu/corporate-sustainability-due-diligence-directive/csddd-vs-german-lksg.md): Compare the EU CSDDD with the German LkSG using official sources. --- [Privacy Policy](https://www.sorena.io/privacy) | [Terms of Use](https://www.sorena.io/terms-of-use) | [DMCA](https://www.sorena.io/dmca) | [About Us](https://www.sorena.io/about-us) (c) 2026 Sorena AB (559573-7338). All rights reserved. Source: https://www.sorena.io/artifacts/eu/corporate-sustainability-due-diligence-directive/deadlines-and-compliance-calendar