Corporate Sustainability Due Diligence Directive (CSDDD)

A directive on corporate sustainability due diligence that applies through national law, which Member States must adopt by 26 July 2028. After the 2026 amendments it reaches only EU companies with more than 5,000 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 EU, so small companies are outside its scope. All in-scope companies must comply from 26 July 2029.

The Commission is due to adopt general due diligence guidelines by 26 July 2027.