EU CSDDD simplified to a single 2029 start date

reg: CSDDD

jur: EU

status: Single start date 26 Jul 2029

date: 2026-03-18

what changed: After Omnibus I (Directive (EU) 2026/470, in force 18 March 2026), the Corporate Sustainability Due Diligence Directive's phasing collapsed to a single application date of 26 July 2029, with scope narrowed to one size threshold (more than 5,000 employees and over EUR 1.5 billion turnover) and the earlier three-wave timeline repealed.

so what: If you expected an earlier CSDDD wave, note the single 2029 start and the narrower scope, and check whether you are still caught.

what to check: Whether you meet the single size threshold now in scope
Your readiness plan against the 26 July 2029 date

applies to: Large EU and non-EU companies above the CSDDD threshold

next date: 2029-07-26

source: EUR-Lex, Dir (EU) 2024/1760

source url: https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng