EU CSDDD: Key dates

European Commission must publish voluntary model contractual clauses to support compliance with the requirement to obtain contractual assurances from business partners.

European Commission must publish the first part of the general and sector-specific due diligence guidelines, covering how to identify and prioritise adverse impacts, adapt purchasing practices, disengage from business partners responsibly, provide remediation, engage with stakeholders, and assess risk factors across geographies, sectors, and contexts.

The Commission is consulting on these guidelines (see our blog post).

European Commission must publish the second part of the general and sector-specific guidelines, explaining how companies can share resources and information while respecting trade secrets and confidentiality, and how stakeholders and their representatives can be involved throughout the due diligence process.

Deadline for EU Member States to transpose the CSDDD into national law.

See our CSDDD transposition tracker.

European Commission must adopt delegated acts setting out the content and criteria for reporting under the annual due diligence statement (for companies not in scope of the CSRD).

Main compliance deadline: CSDDD applies to all in-scope companies.

In-scope companies must publish their first disclosures required under the CSDDD.