CSDDD after Omnibus I: due diligence duties apply to companies with 5,000+ employees and €1.5bn turnover
Date note: Directive (EU) 2026/470 (CELEX 32026L0470, in force 2026-03-18) amended the CSDDD, CSRD and Audit Directive: raised thresholds, removed the mandatory climate transition plan, and confirmed application at 2029-07-26; transposition by 2028-07-26.
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What changes
Only very large companies must run human-rights and environmental due diligence on their own operations and direct business partners. Information requests to SME suppliers are capped at the VSME voluntary standard, and civil liability is left to national law.
What has changed here
- Corrected — 26 July 2029
Basis: Directive (EU) 2026/470 (18 March 2026)
Recorded 8 September 2026
Who is affected
Large groups above the thresholds; SMEs only indirectly as suppliers receiving questionnaires and contract clauses.
Sizes: large · Sectors: All sectors
What to do
Large companies: build the due diligence framework, supplier risk mapping and complaints mechanism before 2029. SMEs: expect supplier codes of conduct and VSME-level questionnaires; keep basic policies (labour, environment, anti-corruption) ready so you can answer quickly.
Penalty
Up to 5% of worldwide net turnover (for in-scope companies)
Sources
- EUR-Lex – Directive (EU) 2026/470 amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 (eur-lex.europa.eu)
- European Commission – Corporate sustainability due diligence (commission.europa.eu)
- DLA Piper – CSDDD amendments under Omnibus I finalised (knowledge.dlapiper.com)
Last verified 8 September 2026. Informational only, not legal advice.