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.
Read →The tracker
We track every mandatory due diligence law that reaches Global South supply chains. Each entry is reviewed monthly against primary sources and keeps an open changelog.
The map
Changelog
Revised reporting standards published on 21 September 2026 and in force from 10 November, with the value chain cap now final.
Leather left the scope on 18 September 2026, when Delegated Regulation (EU) 2026/2102 entered into force.
Due diligence applies from 18 August 2027; the Commission guidelines were due on 26 July 2026 and we cannot confirm that they were published.
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.
Consultation on removing the negotiation model closed on 30 September 2026, with no outcome published yet.
Public Bill Committee began scrutiny of the section 54 amendments on 10 September 2026 and is expected to report by 3 November.
Bill C-35 still awaits second reading; the government published its consultation findings on 8 October 2026.
Consultation on the failure to prevent offence ran from 21 August to 25 September 2026, raising absolute liability and deferred prosecution agreements.
The full list
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.
Read →