CSDDDCurrent status

The 3% figure is a ceiling for the national penalty framework, not an automatic fine. Track the transposition law and authority practice that apply to the entity.

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Author
Sorena AI
Published
Feb 21, 2026
Updated
Jul 16, 2026
Sections
3

Structured answer sets in this page tree.

Primary sources
3

Cited legal and guidance references.

Publication metadata
Sorena AI
Published Feb 21, 2026
Updated Jul 16, 2026
Overview

A useful penalty page tells visitors what is fixed at EU level and what remains jurisdiction-specific. The amended Directive requires Member States to set the maximum limit at 3% of the relevant worldwide turnover, while the actual penalty, calculation factors, procedure, publication, challenge, and enforcement route depend on the transposed national framework.

Section 1

What changed

The original Article 27 required national maximum limits of at least 5% of net worldwide turnover. The 2026 amendment replaced that rule with a uniform maximum limit set at 3% of the company's net worldwide turnover or, for relevant ultimate parents, 3% of consolidated worldwide turnover. Older summaries quoting 5% describe superseded text.

  • Replace 5% in current-law dashboards with the amended 3% maximum-limit rule, while preserving any separate national-law detail.
  • Do not label 5% an automatic penalty, a per-incident fine, or a minimum sanction.
  • Do not label 3% an automatic penalty: it is the maximum limit Member States must set, and the imposed amount remains subject to Article 27 factors and national procedure.
  • Retain the historical source only when explaining how the law changed.
Sources for this answer
Directive (EU) 2026/470
Current binding amendment setting the uniform 3% maximum limit for pecuniary penalties.
Original Directive (EU) 2024/1760
Historical source for the former 5% floor.
Section 2

Build the national penalty register

  • Member State and in-scope entity.
  • Transposition provision and effective date.
  • Competent supervisory authority and cooperation route.
  • Covered infringements, monetary and non-monetary sanctions, Article 27 calculation factors, the 3% maximum limit, publication, and limitation.
  • Investigation, hearing, order, payment, appeal, and judicial-review procedure.
  • Source version, legal owner, review date, and unresolved interpretation.
Sources for this answer
Directive (EU) 2026/470
EU-level framework that Member States transpose.
Section 3

Evidence that reduces uncertainty

  • Document the scope conclusion and applicable national regime.
  • Retain the risk map, prioritisation rationale, prevention and corrective measures, stakeholder engagement, complaints, remediation, monitoring, and communication evidence.
  • Record management decisions, resources, escalation, and timely response to supervisory requests.
  • Keep corrective action separate from any position on liability, privilege, or settlement.
Sources for this answer
Directive (EU) 2024/1760 read with Directive (EU) 2026/470
Underlying due diligence framework, subject to the 2026 amendments.

Replace generic fine claims with a national penalty register

Track the actual authority, sanction rule, calculation, procedure, and source for every relevant Member State.

Research workflow
Open Research Copilot

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Next step
Open the amended CSDDD hub

Return to current scope, dates, due diligence, reporting, and enforcement guidance.

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Talk to Sorena
Discuss CSDDD implementation

Review the relevant entity, national-law dependency, evidence gap, and next control decision with Sorena.

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Primary sources

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