1005 days
CSDDD after Omnibus I: due diligence duties apply to companies with 5,000+ employees and €1.5bn turnover
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.
Large groups above the thresholds; SMEs only indirectly as suppliers receiving questionnaires and contract clauses.