CSDDD Timeline & Status

After the Omnibus I overhaul, the forward dates are now confirmed. Below them you will find the full legislative journey, a “what applies to me” matrix, and a live status board on the parts that are still settling.

Last updated · 2026-06-08

Confirmed forward dates

26 July 2028

Transposition

Member States must have written the directive into national law.

26 July 2029

Single application date

The CSDDD applies to every in-scope company from the same day. No more phased waves.

FY 2030

First reporting year

The first reported financial year starts on or after 1 January 2030.

Dates confirmed by Omnibus I, Directive (EU) 2026/470 (in force 18 March 2026). General Commission guidelines are due by 26 July 2027. DLA Piper, Omnibus I finalised

What applies to me, and when

If your company is directly in scope (an EU company with >5,000 staff AND >€1.5bn turnover, or a non-EU company with >€1.5bn EU turnover), your hard deadline is 26 July 2029. If you are a supplier or business partner of one of those companies, the directive never applies to you directly — but you will start getting due-diligence requests from customers well before then, as they build their programmes in the run-up to 2029.

CSDDD: what applies to directly in-scope companies versus their suppliers.
Who you areYour timingWhat you should be doing
Directly in-scope large company26 Jul 2029Build the six-step due diligence programme now: policy and code of conduct, risk-based scoping, prevention and remediation, a complaints mechanism, and monitoring. Reporting follows from FY 2030.
Supplier / business partner (any size)Sooner, via customersExpect due-diligence questionnaires, code-of-conduct sign-off and audit requests ahead of 2029. The value-chain cap protects partners with <5,000 employees from over-broad data demands.

Not sure which row is you? Try the scope checker for a personalised answer.

The legislative journey

From 2024/1760 to Omnibus I

How the CSDDD got from its 2024 adoption to today’s simplified form, with the source for each step.

  1. 2024Superseded

    CSDDD adopted: Directive (EU) 2024/1760

    The Corporate Sustainability Due Diligence Directive (CSDDD / CS3D) is adopted and enters into force in July 2024, with phased application dates and lower thresholds. Most of these original numbers were later superseded by Omnibus I.

    EUR-Lex, Directive (EU) 2024/1760

  2. 2025Superseded

    "Stop-the-clock" Directive (EU) 2025/1515

    As the Omnibus I simplification package was negotiated, a "stop-the-clock" directive postponed transposition and the first application wave so the substance could be reworked before the original deadlines bit.

    Clifford Chance

  3. 2025-2026Superseded

    Omnibus I negotiations

    The Commission, Parliament and Council negotiated the Omnibus I package covering both the CSRD and the CSDDD: higher thresholds, a single application date, lighter monitoring, removal of the EU civil-liability regime and a scaled-back climate transition plan duty.

    Compliance & Risks

  4. 26 Feb 2026Confirmed law

    Omnibus I published: Directive (EU) 2026/470

    The final amending act is published in the Official Journal. This is the act that sets the thresholds and dates that apply now.

    DLA Piper

  5. 18 Mar 2026Confirmed law

    Omnibus I enters into force

    Directive (EU) 2026/470 takes effect. The CSDDD now exists in its amended, simplified form. This is the current law.

    DLA Piper

  6. 26 Jul 2027Confirmed law

    Commission general guidelines due

    The Commission must issue general guidelines on how to conduct the due diligence, with further guidance to follow. These will shape what good practice looks like before the rules apply.

    European Commission

  7. 26 Jul 2028Confirmed law

    Member State transposition deadline

    Each Member State must have transposed the directive into national law. National rules (including how penalties and any civil liability work locally) become clear around here.

    DLA Piper

  8. 26 Jul 2029Confirmed law

    Single application date for all in-scope companies

    The CSDDD applies to every in-scope company from the same date. The original phased 2027/2028/2029 waves were scrapped in favour of this one deadline.

    DLA Piper

  9. FY from 1 Jan 2030Confirmed law

    First reporting financial year

    The first financial year for which in-scope companies report on their due diligence starts on or after 1 January 2030, flowing through the CSRD report.

    Compliance & Risks

Live status board

What is settled, and what is still moving

The parts of the CSDDD that are still settling. We mark each one plainly so you are not caught out.

Still settlingDue by 26 Jul 2028

National transposition status

The directive sets the framework, but the detail that affects you — how penalties are applied, how any civil liability works, which authority supervises — lands in each Member State’s national law. As of June 2026 transposition has not started in earnest; we will track countries as they move.

DLA Piper

Still settlingDue by 26 Jul 2027

Commission guidelines

The Commission must publish general guidelines on how to run the due diligence, including model contractual clauses and guidance on the value-chain cap. These are not out yet, and they will heavily shape what a proportionate due-diligence request looks like.

European Commission

Still settlingConfirmed cap, guidance pending

Penalty guidance & the 3% cap

Fines are capped at 3% of net worldwide turnover (the original 5% floor was removed). That cap is settled, but the Commission still has to issue guidance on how supervisory authorities should set penalties in practice. Treat the cap as firm and the detail as pending.

Clifford Chance

Confirmed lawScaled back by Omnibus I

Climate transition plan duty (Art. 22)

The standalone obligation to adopt and put into effect a Paris-aligned climate transition plan was significantly scaled back: the hard “put into effect” duty was deleted, and reporting on transition planning now flows through the CSRD. We describe this carefully because it is easy to overstate what remains.

DLA Piper

⚠️ Not fully settled yet

National transposition, the Commission guidelines and detailed penalty guidance are still to come. The headline thresholds and dates are confirmed, but the local detail that determines exactly what you must do will firm up between now and 2028. We will update this page as it does.

Changelog

What we changed, and when

This is a living page. Every material edit is logged here.

  • 8 Jun 2026Reviewed against the in-force Omnibus I text. Added the status board on national transposition, Commission guidelines and penalty guidance.
  • 18 Mar 2026Omnibus I (Directive (EU) 2026/470) entered into force. Updated thresholds to >5,000 employees / >€1.5bn and the single 2029 application date.
  • 26 Feb 2026Omnibus I published in the Official Journal. Locked in the new dates and scope.

Sources

  1. [1]DLA Piper: CSDDD amendments under Omnibus I finalised (Directive (EU) 2026/470)retrieved 8 Jun 2026
  2. [2]Clifford Chance: Omnibus I concludes CSDDD and CSRD reformsretrieved 8 Jun 2026
  3. [3]Compliance & Risks: comparing key structural changes to the CSRD and CSDDDretrieved 8 Jun 2026
  4. [4]Directive (EU) 2024/1760 (CSDDD), EUR-Lexretrieved 8 Jun 2026
  5. [5]European Commission: Corporate sustainability due diligenceretrieved 8 Jun 2026

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