# Corporate Sustainability Due Diligence Directive (CSDDD)

Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859

- Status: Applies from 26.07.2029
- Legal order: European Union
- Legal area: Raw materials, mining and supply chain
- OJ L 2024/1760, 5.07.2024, amended by OJ L 2025/794 and L 2026/470
- Business profile: Mining, Smelting, Semi-fabrication, Recycling, Scrap trade, Product manufacturers

## In brief

Obligation to identify and address adverse human rights and environmental impacts in own operations, subsidiaries and the chain of activities. Following the Omnibus I package (Directive 2026/470) – only the largest companies.

## Key obligations

- Scope: EU companies with > 5,000 employees and > EUR 1.5 billion worldwide net turnover; non-EU companies – > EUR 1.5 billion turnover in the EU (Art. 2(1) and (2))
- Identification of impacts on the basis of a scoping of general risk areas and reasonably available information, followed by an in-depth assessment (Art. 8(2)(a) and (b))
- Requests for information to business partners with < 5,000 employees only where the information cannot reasonably be obtained by other means (Art. 8(2a)(a))
- Prevention of potential and bringing to an end of actual adverse impacts, including action plans and contractual assurances (Arts 10 and 11)
- Notification mechanism and complaints procedure; monitoring of the effectiveness of measures; annual statement (Arts 14–16)
- Obligation to adopt a climate transition plan repealed (Art. 22 repealed by Directive 2026/470)

## Competent authority

Supervisory authority designated by the Member State (Art. 24(1)); deadline for communicating the authority’s details to the Commission – 26.07.2028 (Art. 24(7))

## Penalties

Pecuniary penalties – maximum limit of 3% of worldwide net turnover (for groups – consolidated) (Art. 27(4)); civil liability under national law, right to full compensation (Art. 29(2)).

## Entry into force

25.07.2024

## Application

transposition by 2028-07-26; application to all companies in scope from 2029-07-26; reporting (Art. 16) for financial years starting on or after 2030-01-01 (Art. 37(1) as worded by Directive 2026/470)

## Key dates

- 17.04.2025: entry into force of the ‘stop-the-clock’ Directive 2025/794 (postponement of deadlines)
- 18.03.2026: entry into force of the Omnibus I Directive 2026/470 (new thresholds, repeal of Art. 22, 3% cap on penalties)
- 26.07.2027: deadline for Commission guidelines on due diligence and model contractual clauses (Art. 18, Art. 19(3))
- 26.07.2028: transposition deadline (Art. 37(1))
- 26.07.2029: application of national provisions to all companies in scope
- 01.01.2030: reporting under Art. 16 – for financial years starting on or after this date

## Pending changes

Transposition in PL – no draft found in the list of legislative work/RCL (as at 22.10.2026).

## Related acts

- [‘Stop-the-clock’ Directive (CSRD/CSDDD)](https://igmnir.org/dane/prawo/en/eu-stop-the-clock/)
- [Conflict minerals (3TG)](https://igmnir.org/dane/prawo/en/eu-mineraly-konfliktowe/)
- [Batteries Regulation](https://igmnir.org/dane/prawo/en/eu-baterie/)

## Official sources

- [Text of the act](https://eur-lex.europa.eu/eli/dir/2024/1760/oj/pol)
- [Consolidated text](https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX:02024L1760-20260318)
- [EUR-Lex – Directive (EU) 2026/470 (Omnibus I) of 24.02.2026, OJ L 2026/470, 26.02.2026](https://eur-lex.europa.eu/eli/dir/2026/470/oj/pol)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-eu-csddd