European Union Delayed
Corporate Sustainability Due Diligence Directive
Scope is now 5,000 employees and EUR 1.5 billion turnover, with fines capped at 3 percent; the guidelines consultation closed on 24 July 2026.
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Scope is now 5,000 employees and EUR 1.5 billion turnover, with fines capped at 3 percent; the guidelines consultation closed on 24 July 2026.
Read →Revised reporting standards published on 21 September 2026 and in force from 10 November, with the value chain cap now final.
Read →Leather left the scope on 18 September 2026, when Delegated Regulation (EU) 2026/2102 entered into force.
Read →Commission adopted its implementation guidelines on 26 June 2026 and launched the Single Portal and risk database on 30 June.
Read →Due diligence applies from 18 August 2027; the Commission guidelines were due on 26 July 2026 and we cannot confirm that they were published.
Read →Coalition decided on 2 July 2026 to cut the scope to 5,000 employees and EUR 1.5 billion turnover from autumn 2026; the amendment bill is still unpassed.
Read →Paris court ordered TotalEnergies on 25 June 2026 to add Scope 3 emissions to its vigilance plan, following the first damages award in March.
Read →Consultation on removing the negotiation model closed on 30 September 2026, with no outcome published yet.
Read →Adopted in 2019 but never brought into operation; Dutch policy now waits on CSDDD transposition.
Read →A Federal Council draft law, consulted on until 9 July 2026, would impose CSDDD-style due diligence on about thirty of the largest Swiss companies.
Read →Public Bill Committee began scrutiny of the section 54 amendments on 10 September 2026 and is expected to report by 3 November.
Read →Largest Entity List expansion to date on 31 July 2026: 43 entities added, taking the list to 187, across aluminium, apparel, copper, cotton and tomatoes.
Read →Calendar year 2025 filings fell due on 1 June 2026; the regime and the SEC enforcement posture are unchanged.
Read →The 2026 session ended without a floor vote; both the Senate and Assembly bills remain in committee.
Read →Bill C-35 still awaits second reading; the government published its consultation findings on 8 October 2026.
Read →Consultation on the failure to prevent offence ran from 21 August to 25 September 2026, raising absolute liability and deferred prosecution agreements.
Read →Revised National Action Plan, in effect from April 2026, makes human rights due diligence a priority area; the guidelines remain voluntary.
Read →Bill reintroduced in June 2025 remains in committee, with no progress recorded in 2026; business opposition remains the main obstacle.
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