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.
Three things people often assume
- A Bill is not law. Until it is passed and brought into force, it changes nothing.
- An Act may not take effect immediately. Most laws are switched on in pieces, sometimes years apart.
- Secondary rules often decide the real impact. Regulations made later receive far less scrutiny than the original debate.
- 01
Issue
CompletedHuman rights and environmental harms in global supply chains, and divergent national due diligence laws.
No legal effect; the agenda-setting stage.
- 02
Commission proposal
CompletedThe European Commission proposed the Directive in February 2022.
The proposal sets the scope that Parliament and Council then negotiate.
- 03
European Parliament position
CompletedCommittee scrutiny and a plenary mandate, with contested votes on scope and liability.
The public record of amendments shows where positions shifted.
- 04
Council position
CompletedMember state governments agreed a negotiating position after several rounds.
National governments determined thresholds and exemptions.
- 05
Adoption and entry into force
CompletedAdopted as Directive (EU) 2024/1760 and in force from 25 July 2024.
A Directive binds member states as to the result, but needs national law to take effect.
- 06
Omnibus I simplification proposed
CompletedThe Commission opened its simplification effort on 27 February 2025, covering CSRD, CSDDD and the Taxonomy.
Reopening a Directive before it applies is unusual and changes the compliance baseline.
- 07
First amendment — 'stop the clock'
CompletedDirective (EU) 2025/794 postponed deadlines while the wider package was negotiated.
Deadline-only amendments buy time without settling the substance.
- 08
Omnibus I adopted
CompletedCouncil final sign-off on 24 February 2026; Directive (EU) 2026/470 published 26 February 2026; in force 18 March 2026.
This is the amendment that narrowed scope and moved the application date.
- 09
National transposition
Happening nowMember states write the amended requirements into national law and designate supervisory authorities.
The rules a company actually follows are the national ones, not the Directive itself.
- 10
Application
Still to comeDue diligence requirements apply from 26 July 2029 to companies above 5,000 employees and €1.5 billion net turnover.
Until then the duties are not enforceable against companies.
- 11
Review
Still to comeThe Commission is expected to review scope and effectiveness after application begins.
Reviews are the main route by which thresholds are revisited.
Where it stands today
Live current reporting · AI-summarised, neutralChecking current reporting…