European Union Delayed
Corporate Sustainability Due Diligence Directive
Omnibus I in force since March 2026; transposition due July 2028 and application from July 2029.
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Omnibus I in force since March 2026; transposition due July 2028 and application from July 2029.
Read →Omnibus narrowed scope to 1,000 employees from FY2027; first wave reporting continues with opt-outs.
Read →Second postponement published one week before application; large operators now start on 30 December 2026.
Read →Commission published its enforcement guidelines on 30 June 2026, alongside a provisional list of national competent authorities.
Read →Due diligence postponed to 18 August 2027 by Regulation 2025/1561; guidelines due July 2026.
Read →Reporting abolished and fines narrowed; due diligence duties remain in force pending CSDDD transposition.
Read →Paris court confirmed extraterritorial reach of the law in a March 2026 ruling on a foreign subsidiary; docket continues to grow.
Read →Consumer Authority guidance tightening expectations on information request responses.
Read →Adopted in 2019 but never brought into operation; Dutch policy now waits on CSDDD transposition.
Read →Federal Council consulting on alignment of Swiss rules with the revised CSDDD baseline.
Read →Government introduced section 54 amendments via the Immigration and Asylum Bill on 30 June 2026, moving toward a more prescriptive regime.
Read →Entity List additions continue across new sectors; detentions remain concentrated in electronics, apparel and solar.
Read →Filing regime stable; SEC enforcement posture unchanged for over a decade.
Read →Reintroduced bill remains in committee; advocacy coalition targeting the current session.
Read →Third annual reporting cycle closed 31 May; Public Safety guidance continues to firm up expectations.
Read →Anti-Slavery Commissioner operational; penalties and due diligence duty from the statutory review still pending.
Read →Government study on binding options continues; procurement-linked expectations doing the practical work.
Read →Reintroduced bill under committee scrutiny; business association opposition remains the main obstacle.
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