EU CSDDD: Commission consults on implementation guidelines

The European Commission launched a public consultation on 12 June 2026 on the development of guidelines to support the implementation of the Corporate Sustainability Due Diligence Directive (CSDDD / CS3D). 

The consultation closes on 24 July 2026. 

The adoption of these guidelines, in principle by July 2027, will mark a significant milestone in the operationalisation of the CSDDD, as they will shape expectations on how in-scope companies are expected to discharge their due diligence obligations in practice. 

Key takeaways

• The Commission has opened a public consultation on the CSDDD guidelines, running until 24 July 2026. This is an opportunity for companies, industry associations, civil society, and other stakeholders to shape the practical framework for CSDDD compliance before the guidelines are finalised. 

• Companies should consider engaging now: The consultation window is short so companies will not have much time to respond. Companies with substantive views on what the guidelines should address should consider submitting feedback as soon as possible. Although the guidelines will not be legally binding, they will shape expectations of competent authorities and courts as well as market practices. CSDDD due diligence obligations are largely principle-based and only provide examples of “appropriate measures” that a company may adopt to identify, prevent and remedy adverse environmental and human rights impacts. 

• The guidelines will be adopted in two waves, respectively two and one year ahead of the CSDDD entry into application in July 2029: According to the process foreseen by the CSDDD, the Commission must initially adopt, by 26 July 2027, guidelines on due diligence processes (including risk identification and prioritisation, appropriate measures, and responsible disengagement), stakeholder engagement, available data sources, digital tools and technologies, model contractual clauses, and guidance on the assessment of relevant risk factors. By 26 July 2028, the Commission must adopt further guidelines on resource- and information-sharing, trade secret protection, protection from retaliation and retribution, and guidance for stakeholders engaging throughout the due diligence process.

Why do the guidelines matter?

The guidelines will be non-binding, but they are expected to carry significant practical weight. 

Supervisory authorities across the EU are likely to refer to them when assessing companies' compliance with their due diligence obligations. The same will likely be true in the context of court proceedings in the Member States were domestic liability rules can be engaged if there is a breach of the CSDDD obligations. 

Companies that have already invested in building due diligence programmes (including under soft law instruments), or that have experience operating under national due diligence laws (such as the French loi de vigilance or the German Supply Chain Act), are well placed to provide evidence-based input on what workable and effective guidance should look like. 

Early and concrete engagement – through individual submissions, industry associations, or both – could allow practical realities of corporate due diligence to be reflected in the final guidelines.

What must the guidelines cover?

Under Article 19 of the CSDDD, the European Commission must issue guidelines to support companies and Member State authorities in understanding and meeting their due diligence obligations. 

The guidelines must include the following:

• Practical guidance on conducting due diligence, particularly the identification process, the prioritisation of impacts, appropriate measures to adapt purchasing practices, responsible disengagement, appropriate measures for remediation, and on how to identify and engage with stakeholders, including through the notification mechanism and complaints procedure.

• Sector-specific guidance: This may be of particular significance given that the CSDDD is principles-based and applicable to large companies active across all sectors. Sectoral guidelines had already been adopted under soft law instruments, in particular the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct.

• Risk factor assessment guidance: This relates to the assessment of company-level, business operations, geographic and contextual, product and service, and sectoral risk factors, including those associated with conflict-affected and high-risk areas. 

• Data sources and digital tools: This relates to data, information sources digital tools and technologies that could facilitate and support compliance.

• Information-sharing, among companies and other legal entities for the purpose of compliance with the due diligence obligations. 

• Stakeholder engagement. 

What happens next?

Feedback received will be published on the Commission's website. The Commission will review responses and publish a synopsis report explaining how the feedback has been taken into account. 

According to the CSDDD, the guidelines will be delivered in two tranches:

• By 26 July 2027: Guidelines on due diligence processes (including risk identification and prioritisation, appropriate measures, and responsible disengagement), stakeholder engagement, available data sources, and digital tools and technologies. The Commission must also provide guidelines on model contractual clauses and guidance on the assessment of relevant risk factors at various levels.

• By 26 July 2028: Guidelines on resource- and information-sharing in line with trade-secret protection, protection from retaliation and retribution, and guidance for stakeholders engaging throughout the due diligence process.

This two-wave approach means that the most operationally critical guidance – covering the core due diligence process itself – will be published approximately two years before the CSDDD's application date of July 2029. 

Draft versions of the guidelines will likely be published before their formal adoption.

What should companies do?

• Assess the consultation scope and identify your key issues: Review the areas covered by Article 19 in light of your own sector, operational footprint, and value chain complexity, and identify where practical guidance from the Commission is most needed or where current uncertainty is greatest.

• Consider whether to engage – individually or collectively: Consider preparing a submission, either individually or in coordination with your sector association, bearing in mind that the latter may lead to disclosure obligations under EU transparency obligations. Companies with experience implementing comparable national laws can make particularly valuable contributions.

• Continue building your CSDDD compliance framework: With transposition into national law due by July 2028 and an application date of July 2029, the window for preparation is tightening. Companies may use the current period to carry out gap analyses, assess their value chain structures, and begin mapping stakeholder engagement processes – rather than awaiting the publication of the final guidelines.

• Watch for the next steps: Monitor the Commission’s publication of the synopsis report and the draft guidelines when they become available. In parallel, companies should follow transposition developments, as the deadline is 26 July 2028, in the most relevant Member States for their activities. This is especially true for France and Germany, which will have to adapt their existing due diligence regimes to reflect the CSDDD. 

Further reading

For more information on the CSDDD and business & human rights, see the following Linklaters materials:

• CSDDD Quick Guide 

• EU Omnibus I: CSRD and CS3D amendments finalised 

• EU Corporate Sustainability Due Diligence Directive: impact of CSDDD on non-EU companies

• EU CSDDD explained

• ESG Quick Guide: EU Forced Labour Regulation

• Business and Human Rights materials