Corporate Sustainability Due Diligence Directive timeline: key dates for businesses
The Corporate Sustainability Due Diligence Directive (CSDDD), formally Directive (EU) 2024/1760, sets out obligations for certain large companies to identify and address adverse human rights and environmental impacts connected with their operations and chains of activities.
Its timetable has changed since the Directive was first adopted. The dates below reflect the timetable introduced by the EU’s “stop-the-clock” Directive (EU) 2025/7
Businesses should also check for any later amendments and the national law implementing the rules in each relevant EU country.
What does the CSDDD require?
The Directive requires companies within its scope to carry out human rights and environmental due diligence. In broad terms, this involves identifying actual and potential adverse impacts, taking appropriate steps to prevent or mitigate them, addressing impacts that have occurred, and monitoring the effectiveness of those steps.
The obligations concern a company’s own operations, those of its subsidiaries and, in specified circumstances, the activities of business partners in its chain of activities. The Directive also contains requirements concerning complaints, monitoring and public communication. It is a due diligence regime, rather than simply a requirement to publish a sustainability report.
Key dates in the CSDDD timeline
25 July 2024: the Directive enters into force
Directive (EU) 2024/1760 entered into force on 25 July 2024, following its publication in the Official Journal of the European Union. This established the EU-wide framework, but did not mean that every company had to comply immediately.
26 July 2027: deadline for EU countries to transpose the rules
Under the revised timetable, EU Member States must adopt and publish national laws and regulations implementing the Directive by 26 July 20
These national measures will set out how the rules operate in each country, including relevant supervisory and enforcement arrangements.
26 July 2028: first application date
The first application date is 26 July 20
Under the timetable set by Directive (EU) 2025/794, it applies to the largest companies in the initial group: EU companies with more than 3,000 employees and net worldwide turnover exceeding €900 million, and qualifying non-EU companies meeting the corresponding EU-turnover test.
26 July 2029: application to other companies within scope
From 26 July 2029, the rules are scheduled to apply to the other companies covered by the Directive. This includes companies meeting the applicable employee and turnover thresholds that are not part of the first group, as well as qualifying non-EU companies.
Whether a business is in scope depends on the detailed rules, including its size, turnover, corporate structure and, for businesses based outside the EU, its turnover generated within the EU. The Directive’s thresholds and scope have been subject to legislative debate, so companies should confirm the rules in force when assessing their obligations.
What about UK businesses?
The CSDDD is an EU directive, but its reach is not limited to companies incorporated in the EU. A UK-based company may be covered if it meets the relevant EU-turnover criteria. UK businesses may also be affected through subsidiaries, customers or other business partners that are themselves subject to the Directive and need information about their supply chains.
Being asked by an in-scope customer for sustainability or supply-chain information does not, by itself, mean that a UK supplier is directly subject to the CSDDD. However, contractual requirements and commercial expectations may still make preparation worthwhile.
How businesses can prepare
- Check the latest scope and dates: review the current EU legislation and relevant national implementing rules rather than relying on the original timetable alone.
- Map business relationships: identify subsidiaries, key suppliers and other relevant partners, and understand what information is available about them.
- Assess risks: consider where serious human rights or environmental impacts could occur in operations and business relationships.
- Review existing processes: compare current policies, supplier checks, grievance channels and monitoring against the requirements that apply to the business.
- Plan responsibilities and resources: assign internal ownership and identify any data, training or contractual changes that may be needed.
In summary
The CSDDD came into force on 25 July 20
Under the timetable introduced by Directive (EU) 2025/794, EU countries have until 26 July 2027 to transpose it, with application beginning for the first group of large companies on 26 July 2028 and extending to other companies within scope on 26 July 2029. As the rules and their scope may be amended, organisations should check the latest official EU and national sources before making compliance decisions.
This article provides general information, not legal advice.
Six Tips for Navigating the Corporate Sustainability Due Diligence Directive Timeline
- Track the CSDDD and any later amendments; timelines can change.
- Member States must transpose the rules by 26 July 2027.
- The largest in-scope companies should prepare for application from 26 July 2028.
- Other in-scope companies are generally scheduled to follow from 26 July 2029.
- Check your group’s employee and turnover figures against the latest scope rules.
- Start mapping supply-chain risks and strengthening due-diligence processes now.
Track the CSDDD and any later amendments; timelines can change.
Track the CSDDD and any subsequent amendments, as its scope and implementation dates may change. Check the latest EU legislation and relevant national guidance regularly, and review your compliance plans whenever new requirements or deadlines are announced.
Member States must transpose the rules by 26 July 2027.
EU Member States must transpose the Corporate Sustainability Due Diligence Directive (CSDDD) into national law by 26 July 2027. This means each country must adopt and publish legislation setting out how the Directive’s requirements will apply and be enforced domestically. Companies should monitor the rules in every relevant Member State, as national legislation will provide important details on implementation.
The largest in-scope companies should prepare for application from 26 July 2028.
The largest companies within the CSDDD’s scope should prepare for the rules to apply from 26 July 2028. They can use the lead-in time to review their operations and business relationships, identify potential human rights and environmental risks, and strengthen their due diligence processes. Companies should also check the latest EU and national requirements, as the rules and their scope may change.
Other in-scope companies are generally scheduled to follow from 26 July 2029.
Other companies within the scope of the Corporate Sustainability Due Diligence Directive are generally scheduled to comply from 26 July 2029. The precise obligations will depend on the company’s circumstances and the national laws implementing the Directive, so businesses should check the latest requirements in each relevant EU Member State.
Check your group’s employee and turnover figures against the latest scope rules.
Check your group’s employee numbers and turnover against the latest CSDDD scope rules, taking account of the thresholds, how the figures are calculated and which entities are included. For UK-based groups, check whether turnover generated in the EU is relevant. Because the Directive’s scope and timetable may change, use current EU guidance and the national rules that apply in each relevant country, and seek legal advice if it is unclear whether your group is covered.
Start mapping supply-chain risks and strengthening due-diligence processes now.
Start mapping supply-chain risks and strengthening due-diligence processes now, rather than waiting for the CSDDD to apply. Identify where human rights or environmental impacts could arise across your operations and business relationships, assess the information you already collect, and address gaps in supplier engagement, monitoring and escalation procedures. Early preparation can help your business respond to emerging legal requirements and customer expectations, while making it easier to focus resources on the most significant risks.