CSDDD — Corporate Sustainability Due Diligence Directive
Requires very large companies to identify, prevent and remedy adverse impacts on human rights and the environment in their own operations and in their supply chain. Omnibus raised the thresholds, focused due diligence on direct business partners and postponed application to 2029.
At a glance
- Legal reference
- Directive (EU) 2024/1760 · Stop-the-clock Directive (EU) 2025/794 · Omnibus I
- Jurisdiction
- European Union
- Area
- Supply chain and due diligence
- Status
- Postponed
- Last reviewed
- Official text
- EUR-Lex · Directive (EU) 2024/1760 ↗
Every date for CSDDD
- Entry into force of the directive
- "Stop-the-clock": one-year postponement of application
- Omnibus I: thresholds of 5,000 employees and €1.5 billion
- Transposition deadline for Member States in 640 days
- Application of the due diligence obligations in 1005 days
Companies with more than 5,000 employees and more than €1.5 billion in turnover (and non-EU groups with equivalent EU turnover); their suppliers receive codes of conduct and contractual clauses.
How we helpBusiness Organisation & Digitalization →- 01Prepare for ESG questionnaires, audits and clauses requested by large customers
- 02Map the social and environmental risks of your suppliers
Frequently asked questions on CSDDD
Requires very large companies to identify, prevent and remedy adverse impacts on human rights and the environment in their own operations and in their supply chain. Omnibus raised the thresholds, focused due diligence on direct business partners and postponed application to 2029.
Companies with more than 5,000 employees and more than €1.5 billion in turnover (and non-EU groups with equivalent EU turnover); their suppliers receive codes of conduct and contractual clauses.
25 Jul 2024: Entry into force of the directive; 17 Apr 2025: "Stop-the-clock": one-year postponement of application; Feb 2026: Omnibus I: thresholds of 5,000 employees and €1.5 billion; 26 Jul 2028: Transposition deadline for Member States; 26 Jul 2029: Application of the due diligence obligations.
The next milestone is 26 Jul 2028: Transposition deadline for Member States.
Prepare for ESG questionnaires, audits and clauses requested by large customers; Map the social and environmental risks of your suppliers.
Other rules in the same area
Which of these rules really affect your business?
In 60 minutes, free of charge, we cross-reference your sector, size, products and markets with this timeline and tell you which obligations apply to you, by when, and where to start.