Verified 18 September 2026 · updated monthly
Corporate Sustainability Due Diligence Directive (European Union) is currently delayed. The next statutory date is 26 July 2029, when obligations apply takes effect, and every date below is verified against primary sources.
Directive entered into force following publication in the Official Journal.
Commission published the first simplification omnibus proposing significant amendments.
Stop-the-clock directive adopted, moving transposition to July 2027 at that stage.
Political agreement narrowed scope to companies above 5,000 employees and removed the EU-wide civil liability regime.
Omnibus I, Directive (EU) 2026/470, published in the Official Journal.
Amending directive entered into force with the revised calendar
Commission public consultation on the implementation guidelines, covering due diligence practice, risk factors, model contractual clauses, stakeholder engagement and penalties.
Ahead
Commission guidelines and model contractual clauses due.
Ahead
Member state transposition deadline.
Ahead
Obligations apply to in-scope companies.
The first compliance date for the Corporate Sustainability Due Diligence Directive is 26 July 2029 (single application date). The next statutory step on the calendar is 26 July 2029.
As of 18 September 2026, the Corporate Sustainability Due Diligence Directive is delayed in European Union. Directive requiring large companies to identify and mitigate human rights and environmental risks across their operations and supply chains.
Corrected the scope thresholds (5,000 employees and EUR 1.5 billion turnover, not either one), the penalty cap (3 percent of worldwide turnover), the supplier protection threshold (5,000 employees, not 500) and the enforcement body; removed a scenario analysis duty and a sector limitation the directive does not contain; added the guidelines consultation. That revision was logged in September 2026 on the hredd.org tracker.
Tracker revisions, logged openly
September 2026 Corrected the scope thresholds (5,000 employees and EUR 1.5 billion turnover, not either one), the penalty cap (3 percent of worldwide turnover), the supplier protection threshold (5,000 employees, not 500) and the enforcement body; removed a scenario analysis duty and a sector limitation the directive does not contain; added the guidelines consultation.
June 2026 Tracker entry revised to reflect the consolidated omnibus text and updated transposition calendar.
March 2026 Scope thresholds and civil liability treatment updated following the trilogue outcome.
Sources for every date live on the full tracker entry · movement lands in the monthly digest first