Civic intelligence prototype
An experiment in explaining, tracking and discussing real legislation. It is not an official parliamentary service, and nothing on it is a vote, a poll or legal advice. Records were verified on 2026-09-23; always check the official page for each law before relying on it.
European Parliament and Council — in force, application deferred to 2029
CORPORATE SUSTAINABILITY DUE DILIGENCE DIRECTIVE (DIRECTIVE (EU) 2024/1760), AS AMENDED BY THE OMNIBUS I PACKAGE
It decides whether supply-chain human rights duties are legally enforceable in Europe, and the Omnibus changes cut both the number of companies covered and the date it starts.
In force since 25 July 2024, then amended by Directive (EU) 2025/794 and Directive (EU) 2026/470 (Omnibus I), which entered into force on 18 March 2026. Member states must still transpose it into national law.
- Introduced
- Commission proposal February 2022; entered into force 25 July 2024 — Ordinary legislative procedure (Parliament and Council)
- Sponsor
- European Commission (proposal)
- Responsible for it now
- European Commission, with supervision by designated national authorities
- Next milestone
- Member states transpose the amended Directive into national law, with application of the due diligence requirements from 26 July 2029.
The 60-second version
The CSDDD places a duty on very large companies to identify, prevent and account for human rights and environmental harms in their own operations, their subsidiaries and their value chains — covering issues such as child and forced labour, health and safety, and freedom of association.
The Omnibus I simplification package changed it substantially. The Council gave final sign-off on 24 February 2026, the amending Directive (EU) 2026/470 was published on 26 February 2026 and entered into force on 18 March 2026. It raises the CSDDD threshold to companies with more than 5,000 employees and over €1.5 billion net turnover, limits the trickle-down of obligations onto smaller suppliers, and delays application of the requirements to 26 July 2029.
Who is affected: the largest EU and non-EU companies trading in the EU, their suppliers, and the workers and communities in those supply chains.
Case in favour
- Creates one harmonised EU standard instead of a patchwork of national supply-chain laws.
- Gives people harmed in global value chains a clearer route to remedy through EU-based parent companies.
- Supporters of Omnibus I argue the narrower scope concentrates duties on the companies with most leverage.
Case against
- Civil society organisations argue the higher thresholds and the 2029 date substantially weaken the original protection.
- Business groups say even the narrowed regime carries heavy reporting and contractual burdens.
- Companies that had already built compliance programmes for the original timetable face repeated changes of plan.
Independent evidence and what is still uncertain
- National transposition is still to come, so the operative rules in each member state are not yet known.
- The interaction between the amended CSDDD and the narrowed CSRD reporting regime is still being worked through.
- Estimates of how many companies remain in scope differ depending on how group structures are counted.
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