LEGAL OVERVIEW
EU Corporate Sustainability Due Diligence Directive (CSDDD) – 2026 Snapshot
A comprehensive overview of the current regulatory framework ensuring corporate accountability across the European Union.
Current Status
Entered into force July 2024; transposition into national laws must be completed by July 26, 2026.
2026 Update
Agreement reached in December 2025 has postponed the uniform application date to July 26, 2029.
Key Requirements
Scope has been narrowed to EU companies with more than 5,000 employees and €1.5 billion in net turnover.
Key Changes
The mandatory obligation to implement a climate transition plan was removed, though reporting on such plans remains required under the related CSRD.
EU Corporate Sustainability Due Diligence Directive (CSDDD) – 2026 Snapshot
Following the formal adoption of the directive, the landscape of corporate sustainability has shifted significantly. This overview captures the most critical legislative updates and reporting requirements essential for compliance across the European single market.
Key Provisions
Current Status
Entered into force July 2024; transposition into national laws must be completed by July 26, 2026.
Key Requirements
Scope has been narrowed to EU companies with more than 5,000 employees and €1.5 billion in net turnover.
2026 Update
Agreement reached in December 2025 has postponed the uniform application date to July 26, 2029.
Key Changes
The mandatory obligation to implement a climate transition plan was removed, though reporting on such plans remains required under the related CSRD.