--- title: "CSDDD Omnibus timing changes after Directive (EU) 2025/794" canonical_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/omnibus-current-date-changes" source_url: "https://www.sorena.io/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/omnibus-current-date-changes" author: "Sorena AI" description: "FAQ answer on current CSDDD Article 37 dates after Directive (EU) 2025/794 and how to separate adopted timing changes from proposal-stage Omnibus simplification." published_at: "2026-05-09" updated_at: "2026-05-25" keywords: - "CSDDD Omnibus timing" - "Directive (EU) 2025/794" - "CSDDD Article 37" - "CSDDD transposition deadline" - "CSDDD application dates" - "Omnibus I proposal" - "CSDDD" - "Directive (EU) 2024/1760" - "Article 37" - "Omnibus I" - "transposition" - "application dates" --- **[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) --- # CSDDD Omnibus timing changes after Directive (EU) 2025/794 FAQ answer on current CSDDD Article 37 dates after Directive (EU) 2025/794 and how to separate adopted timing changes from proposal-stage Omnibus simplification. *FAQ* *CSDDD* *EU* ## CSDDD Omnibus timing what changed and what is still only proposed? Directive (EU) 2025/794 is an adopted amendment to the CSDDD timing rules. Use the amended Article 37 dates as the current legal calendar. Keep separate files for later Omnibus simplification proposals, because those do not change CSDDD obligations unless and until adopted and published. For CSDDD timing, the practical answer is: update the legal calendar to the amended Article 37 dates in the consolidated Directive (EU) 2024/1760, because EUR-Lex shows Directive (EU) 2025/794 as an adopted amendment. Do not treat every Omnibus simplification item the same way. The later simplification proposal on due diligence duties, penalties, civil liability, stakeholder engagement, and related changes remains proposal-stage unless a separate adopted amendment is available. ## What should teams do about CSDDD Omnibus timing changes? Replace any pre-2025 CSDDD rollout calendar with the current Article 37 calendar shown in the consolidated EUR-Lex text. That text identifies Directive (EU) 2025/794 as an amendment to Directive (EU) 2024/1760 and sets the transposition deadline at 26 July 2027. The key operational change is classification. Label each roadmap item as one of three things: current CSDDD law after Directive (EU) 2025/794, national transposition work to watch, or proposal-stage Omnibus simplification that should not yet be implemented as if it were adopted law. - Use 26 July 2027 as the current Member State transposition deadline. - Use 26 July 2028 as the first application date for the Article 37 point (a) and point (b) company cohorts. - Use 26 July 2029 as the application date for the remaining Article 2 company cohorts covered by Article 37 point (c). - Do not describe proposal-stage simplification text as changing CSDDD duties, penalties, civil liability, stakeholder engagement, or climate-plan wording unless an adopted amendment source supports that exact change. Sources for this answer: - [Consolidated Directive (EU) 2024/1760 after Directive (EU) 2025/794](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX%3A02024L1760-20250417&ref=sorena.io) - Primary source for treating Directive (EU) 2025/794 as the adopted amendment to the current CSDDD Article 37 calendar. - [European Commission CSDDD page](https://commission.europa.eu/business-economy-euro/doing-business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due-diligence_en?ref=sorena.io) - Commission page explaining that the Omnibus proposal goes to Parliament and Council and enters into force only after agreement and Official Journal publication. ## Which CSDDD dates are current after Directive (EU) 2025/794? The current Article 37 timing is no longer the original 2024 schedule. Member States must adopt and publish national implementing measures by 26 July 2027. The first company application phase begins on 26 July 2028, and the broader phase follows on 26 July 2029. For Article 16 communication, Article 37 applies a later financial-year rule: the 26 July 2028 cohorts are tied to financial years starting on or after 1 January 2029, and the 26 July 2029 cohort is tied to financial years starting on or after 1 January 2030. - 26 July 2027 cohort: Member State transposition deadline. - 26 July 2028 cohort: EU companies and parent companies in Article 2(1)(a) and (b) with more than 3,000 employees on average and more than EUR 900 million net worldwide turnover in the relevant financial year. - 26 July 2028 cohort: third-country companies in Article 2(2)(a) and (b) with more than EUR 900 million net turnover in the Union in the relevant financial year. - 26 July 2029 cohort: all other Article 2(1)(a) and (b), Article 2(2)(a) and (b), Article 2(1)(c), and Article 2(2)(c) companies listed in Article 37 point (c). - Article 16 communication track: financial years starting on or after 1 January 2029 for the 2028 cohorts, and on or after 1 January 2030 for the 2029 cohort. Sources for this answer: - [Consolidated Directive (EU) 2024/1760 after Directive (EU) 2025/794](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX%3A02024L1760-20250417&ref=sorena.io) - Article 37 provides the amended CSDDD transposition deadline, company application cohorts, and Article 16 financial-year exceptions. ## What is still proposal-stage Omnibus material? Do not merge the adopted timing change with the broader simplification proposal. The Commission CSDDD page describes the Omnibus proposal to simplify duties and reduce regulatory burden, but also states that it goes to the European Parliament and Council for consideration and adoption and that changes enter into force after co-legislator agreement and Official Journal publication. That means teams can monitor the proposal and prepare impact analyses, but should not rewrite binding CSDDD controls around proposed changes to the due diligence process, stakeholder engagement, monitoring cadence, penalties, civil liability, or transition-plan requirements unless an adopted amendment later changes the consolidated Directive. - Proposal-stage: simplification of due diligence duties and burden-reduction changes described in Omnibus I COM(2025)81. - Proposal-stage: changes discussed for stakeholder engagement, monitoring assessments, penalty wording, and civil liability. - Current adopted law for timing: the Article 37 dates shown in the consolidated Directive after Directive (EU) 2025/794. - Review control: keep a status column for each Omnibus item showing source, stage, adopted text if any, and the date the legal register was checked. Sources for this answer: - [European Commission CSDDD page](https://commission.europa.eu/business-economy-euro/doing-business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due-diligence_en?ref=sorena.io) - Supports the distinction between the adopted timing amendment and the still-pending Omnibus simplification proposal. - [COM(2025)80 proposal postponing CSDDD application dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - Commission proposal source showing the stop-the-clock timing proposal that preceded the adopted Article 37 timing change. ## What evidence should be kept for the timing update? Keep evidence that proves the organization did not rely on outdated dates or treat pending proposals as adopted law. The file should let legal, sustainability, finance, procurement, and reporting teams see the same current schedule and the same proposal watch list. A useful record is narrow: it ties each entity or group to an Article 37 cohort, records the Article 16 timing conclusion, and keeps proposal-stage simplification items out of mandatory control changes until their status changes. - Current-law source snapshot: consolidated Directive URL, check date, Article 37 extract, and the reference to Directive (EU) 2025/794. - Entity timing register: EU or third-country status, relevant Article 2 limb, employee average where applicable, net worldwide turnover or Union turnover, and assigned Article 37 cohort. - Article 16 note: whether the entity is in an Article 16 communication path and which financial-year start date controls. - Proposal watch list: Omnibus proposal item, affected control if adopted, source URL, legislative stage, owner, and next review date. - Change log: which internal calendars, supplier-program milestones, board papers, and reporting plans were updated from the old schedule to the current Article 37 schedule. Sources for this answer: - [Consolidated Directive (EU) 2024/1760 after Directive (EU) 2025/794](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX%3A02024L1760-20250417&ref=sorena.io) - Supports the evidence fields tied to Article 37 cohorts, Article 16 timing, and the current legal calendar. - [European Commission CSDDD page](https://commission.europa.eu/business-economy-euro/doing-business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due-diligence_en?ref=sorena.io) - Supports keeping a separate watch list for pending Omnibus simplification items rather than applying them as adopted law. ## Primary sources - [Consolidated Directive (EU) 2024/1760 after Directive (EU) 2025/794](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX%3A02024L1760-20250417&ref=sorena.io) - Primary source for the current CSDDD text, including the Directive (EU) 2025/794 amendment marker, Article 37 timing, and Article 16 timing exceptions. - Quote: "Amended by: DIRECTIVE (EU) 2025/794" - [European Commission CSDDD page](https://commission.europa.eu/business-economy-euro/doing-business-eu/sustainability-due-diligence-responsible-business/corporate-sustainability-due-diligence_en?ref=sorena.io) - Source for the Commission's description of the Omnibus proposal status and the condition that proposal changes enter into force only after agreement and Official Journal publication. - Quote: "The changes will enter into force once the co-legislators have reached an agreement" - [COM(2025)80 proposal postponing CSDDD application dates](https://commission.europa.eu/document/download/0affa9a8-2ac5-46a9-98f8-19205bf61eb5_en?filename=COM_2025_80_EN.pdf&ref=sorena.io) - Proposal source for the stop-the-clock timing measure that later corresponds to the adopted CSDDD Article 37 timing amendment. - Quote: "postpones the entry into application of the CSDDD" ## Topic Guides - [CSDDD adverse impact prioritisation workflow](/artifacts/eu/corporate-sustainability-due-diligence-directive/adverse-impact-prioritisation-workflow.md): 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. - [CSDDD Applicability Test: EU and Non-EU Company Scope](/artifacts/eu/corporate-sustainability-due-diligence-directive/applicability-test.md): Test whether Directive (EU) 2024/1760 may apply to an EU or non-EU company using grounded CSDDD employee, turnover, group, franchise, royalty, exclusion, and phase-in checks. - [CSDDD chain of activities and supplier due diligence](/artifacts/eu/corporate-sustainability-due-diligence-directive/chain-of-activities-and-suppliers.md): Explain CSDDD chain-of-activities scope, upstream and downstream boundaries, subsidiaries, direct and indirect business partners, supplier risk segmentation, and evidence. - [CSDDD Chain of Activities Boundaries](/artifacts/eu/corporate-sustainability-due-diligence-directive/chain-of-activities-boundaries.md): Define CSDDD upstream and downstream chain of activities boundaries for subsidiaries, direct and indirect business partners, distribution, transport, storage, and records. - [CSDDD chain of activities boundaries: upstream and downstream FAQ](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/chain-of-activities-boundaries.md): FAQ on how the CSDDD defines chain of activities boundaries for subsidiaries, direct and indirect business partners, upstream activities, downstream logistics, and evidence. - [CSDDD civil liability under Article 29: what companies should check](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/civil-liability.md): FAQ on CSDDD Article 29 civil liability: liability conditions, protected legal interests, causation, compensation, limitation periods, and evidence disclosure. - [CSDDD Climate Transition Plan Requirements](/artifacts/eu/corporate-sustainability-due-diligence-directive/climate-transition-plan.md): Article 22 CSDDD guidance for climate transition plans: business model alignment, targets, actions, funding, governance, and 12-month progress updates. - [CSDDD complaints and notifications FAQ](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/complaints.md): FAQ on Article 14 CSDDD complaint and notification mechanisms, who may complain, follow-up rights, confidentiality, retaliation, and evidence. - [CSDDD compliance duties and evidence guide](/artifacts/eu/corporate-sustainability-due-diligence-directive/compliance.md): A grounded CSDDD compliance guide covering due diligence policy, adverse impact identification, prevention, corrective action, complaints, monitoring, reporting, climate plans, and supervisory evidence. - [CSDDD contractual assurances FAQ for Articles 10 and 11](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/contractual-assurances.md): How CSDDD Articles 10 and 11 use contractual assurances with business partners, verification, SME support, action plans, and suspension or termination escalation. - [CSDDD deadlines and compliance calendar after Directive (EU) 2025/794](/artifacts/eu/corporate-sustainability-due-diligence-directive/deadlines-and-compliance-calendar.md): Current CSDDD calendar for transposition, application phases, Article 16 reporting exceptions, Commission guidance dates, and practical compliance evidence. - [CSDDD due diligence checklist](/artifacts/eu/corporate-sustainability-due-diligence-directive/checklist.md): A grounded CSDDD checklist for scope, due diligence policy, chain-of-activities risk mapping, impact prioritisation, action plans, complaints, monitoring, communication, climate planning, and evidence. - [CSDDD Due Diligence Steps Playbook for Articles 5 and 7-16](/artifacts/eu/corporate-sustainability-due-diligence-directive/due-diligence-steps-playbook.md): A grounded playbook for the CSDDD due diligence sequence: policy integration, impact assessment, prioritisation, prevention, correction, remediation, stakeholder engagement, complaints, monitoring, communication, and evidence. - [CSDDD FAQ: scope, dates, duties, liability, and evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq.md): Practical answers on CSDDD scope, current application dates, chain of activities, due diligence duties, complaints, remediation, civil liability, climate plans, and evidence. - [CSDDD franchising and licensing scope FAQ](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/franchising.md): FAQ on when franchise or licensing networks can fall within Article 2 of the EU CSDDD, including royalties, turnover, EU and non-EU treatment, and evidence. - [CSDDD grievance and remediation workflow guide](/artifacts/eu/corporate-sustainability-due-diligence-directive/grievance-and-remediation-workflows.md): Build a CSDDD grievance, notification, stakeholder engagement, and remediation workflow around Articles 12, 13, and 14 of Directive (EU) 2024/1760. - [CSDDD Liability and Penalties: enforcement, fines, and civil claims](/artifacts/eu/corporate-sustainability-due-diligence-directive/liability-and-penalties.md): A grounded guide to CSDDD supervisory enforcement, penalty mechanics, civil liability, compensation limits, evidence records, and national transposition caveats. - [CSDDD non-EU turnover threshold FAQ](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/non-eu-turnover.md): How non-EU companies should assess CSDDD scope using EU-generated turnover, group thresholds, authorised representative records, and competent authority evidence. - [CSDDD Non-EU Turnover Thresholds and Scope Waves](/artifacts/eu/corporate-sustainability-due-diligence-directive/scope-waves-and-non-eu-turnover.md): Article 2 and Article 37 CSDDD scope guide for non-EU Union turnover, group routes, franchise and licensing routes, and current application dates after Directive (EU) 2025/794. - [CSDDD penalties and fines under Article 27](/artifacts/eu/corporate-sustainability-due-diligence-directive/penalties-and-fines.md): How CSDDD Article 27 sets penalty rules, turnover-based fine caps, public decision publication, supervisory authority powers, and national transposition caveats. - [CSDDD prevention vs mitigation: potential and actual adverse impacts](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/prevention-vs-mitigation.md): 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. - [CSDDD remediation FAQ: when companies must remedy adverse impacts](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/remediation.md): FAQ on CSDDD remediation: when Article 12 requires remedy, how complaints and stakeholder engagement affect the response, and what evidence to keep. - [CSDDD Remediation Plan Template: Article 12, 13 and 14 evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/remediation-plan-template.md): A CSDDD remediation plan template for actual adverse impacts, complaint inputs, stakeholder engagement, action records, and monitoring evidence. - [CSDDD requirements: scope, due diligence, climate plan, and evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/requirements.md): A grounded map of the Corporate Sustainability Due Diligence Directive requirements across scope, due diligence policy, impact assessment, complaints, remediation, monitoring, communication, and climate transition planning. - [CSDDD risk prioritisation FAQ: severity, likelihood, and evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/risk-prioritisation.md): How to prioritise CSDDD adverse impacts when teams cannot address everything at once, using severity, likelihood, stakeholder evidence, and a reviewable rationale. - [CSDDD Scope Thresholds: EU, Non-EU, Group and Franchise Routes](/artifacts/eu/corporate-sustainability-due-diligence-directive/scope-thresholds-and-in-scope-groups.md): Article 2 CSDDD scope thresholds for EU companies, non-EU Union turnover, ultimate-parent groups, franchise and licensing routes, consecutive-year tests, and evidence records. - [CSDDD scope waves: current Article 37 dates and thresholds](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/scope-waves.md): FAQ on the current CSDDD phase-in after Directive (EU) 2025/794: 26 July 2028, 26 July 2029, Article 2 scope thresholds, and evidence to retain. - [CSDDD Supplier Contract Clause Review Workflow](/artifacts/eu/corporate-sustainability-due-diligence-directive/supplier-contract-clause-review-workflow.md): Review supplier contract clauses against CSDDD Articles 10 and 11: contractual assurances, verification, SME fairness, support, action plans, and escalation evidence. - [CSDDD Supplier Contract Clauses: Articles 10 and 11 Evidence](/artifacts/eu/corporate-sustainability-due-diligence-directive/supplier-contract-clauses.md): 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. - [CSDDD supplier human rights impact scoring template](/artifacts/eu/corporate-sustainability-due-diligence-directive/supplier-human-rights-risk-scoring-template.md): A CSDDD supplier impact scoring template for Article 8 identification, Article 9 prioritisation, severity, likelihood, stakeholder input, chain-of-activities boundaries, and evidence records. - [CSDDD transition plans FAQ: Article 22 climate plan requirements](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/transition-plans.md): FAQ on CSDDD Article 22 climate transition plans: targets, decarbonisation levers, investment and funding, governance, CSRD overlap, and evidence records. - [CSDDD vs CSRD: Due Diligence and Reporting Compared](/artifacts/eu/corporate-sustainability-due-diligence-directive/csddd-vs-csrd.md): Compare CSDDD due diligence duties with CSRD sustainability reporting, including scope, timing, Article 16 reporting, evidence overlap, assurance, and enforcement. - [CSDDD vs German LkSG Comparison](/artifacts/eu/corporate-sustainability-due-diligence-directive/csddd-vs-german-lksg.md): Compare the EU CSDDD with Germany's LkSG without mixing directive duties, national-law duties, chain boundaries, complaints, reporting, and enforcement routes. - [CSDDD vs OECD Guidelines](/artifacts/eu/corporate-sustainability-due-diligence-directive/csddd-vs-oecd-guidelines.md): Compare the binding EU CSDDD with the OECD Guidelines for responsible business conduct across scope, due diligence duties, business relationships, remediation, and evidence. - [How CSDDD overlaps with OECD, UNGP, and ILO standards](/artifacts/eu/corporate-sustainability-due-diligence-directive/faq/oecd-ungp-and-ilo-overlap.md): 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. *Recommended next step* *Placement: after timing evidence section* ## Update the CSDDD timing register Use the current Article 37 dates for timing decisions, and keep pending Omnibus simplification items in a separate legal-status watch list. - [Open Research Copilot](/solutions/research-copilot.md): Check CSDDD timing and Omnibus status questions against cited source material. - [Discuss CSDDD implementation](/contact.md): Review entity cohorts, Article 16 timing, and proposal-stage watch items with Sorena. --- [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/faq/omnibus-current-date-changes