1053 days
CSDDD after Omnibus I: due diligence duties apply to companies with 5,000+ employees and €1.5bn turnover
Omnibus I (in force 2026-03-18) raised thresholds and postponed application from 2027 to 2029-07-26; transposition by 2028-07-26
Large groups above the thresholds; SMEs only indirectly as suppliers receiving questionnaires and contract clauses.