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.
How this dossier is put together
- Each dossier covers one piece of legislation, chosen because it is prominent and well documented.
- Every factual claim is tied to a primary source listed in the sources card, with the date it was checked.
- Influence entries describe recorded, published contact only. They are neutral descriptions, never conclusions.
- Arguments for and against are summarised from the positions organisations have put on the public record, without endorsement.
- Where evidence is contested or missing, it is listed under uncertainties rather than resolved.
- Nothing here is party-political, and no colour, symbol or ordering is intended to signal a party.
Sources
Corporate sustainability due diligence — policy page
European Commission · verified 2026-09-23
Entry into force on 25 July 2024 and the amendments by Directive (EU) 2025/794 and (EU) 2026/470.
https://commission.europa.eu/topics/business-and-industry/company-law-and-corporate-governance/corporate-sustainability-due-diligence_enCouncil signs off simplification of sustainability reporting and due diligence requirements
Council of the European Union · verified 2026-09-23
Final sign-off on 24 February 2026 and the new 5,000 employee / €1.5bn thresholds.
https://www.consilium.europa.eu/en/press/press-releases/2026/02/24/council-signs-off-simplification-of-sustainability-reporting-and-due-diligence-requirements-to-boost-eu-competitiveness/pdf/Omnibus I Directive entered into force — overview of the amended CSRD and CSDDD
Bird & Bird · verified 2026-09-23
Publication on 26 February 2026 and entry into force on 18 March 2026.
https://www.twobirds.com/en/insights/2026/germany/omnibus-i-directive-entered-into-force-%E2%80%93-a-first-overview-of-the-amended-csrd-and-csdddCSDDD: amendments under Omnibus I finalised
DLA Piper · verified 2026-09-23
Deferral of application to 26 July 2029 and the narrowed scope.
https://knowledge.dlapiper.com/dlapiperknowledge/globalemploymentlatestdevelopments/2026/corporate-sustainability-due-diligence-directive-amendments-under-omnibus-i-finalisedDirective (EU) 2024/1760
Official Journal of the European Union / EUR-Lex · verified 2026-09-23
The legal text as originally adopted.
https://eur-lex.europa.eu/eli/dir/2024/1760/oj
Further reading found in current reporting
Live current reporting · AI-summarised, neutralChecking current reporting…