EUPublished: 26 February 2026

[Regulatory Update] EU Publishes Directive (EU) 2026/470 Amending the CSDDD in the Official Journal — Transposition by 26 July 2028, Application from 26 July 2029

Source:European Commission

According to the European Commission's page on the Corporate Sustainability Due Diligence Directive (CSDDD, Directive (EU) 2024/1760), Directive (EU) 2026/470, which amends the CSDDD, was published in the Official Journal on 26 February 2026. Its date of entry into force is 18 March 2026. The page describes the scope as EU companies meeting the thresholds of 5,000 employees and EUR 1.5 billion net worldwide turnover, and non-EU companies meeting the threshold of EUR 1.5 billion net turnover in the EU. Member States must adopt and publish national transposition measures by 26 July 2028 and apply them from 26 July 2029; the reporting measures under Article 16 apply for financial years starting on or after 1 January 2030. The page states that the main guidelines are due by 26 July 2027 and additional ones by 26 July 2028.

Editor's View

This source (the European Commission's CSDDD page) does not state how the thresholds are calculated, which provisions were amended, the effect on individual companies or the status of national transposition. The exact wording of the thresholds is set out in the Directive itself and is not covered by this source.

※ This article is based on official public information from an external source (European Commission) and has been analyzed and organized for practical use.

Primary Source (Official)

Related Regulation Information

EU CSDDD Human Rights and Environmental Due Diligence Implementation Process and Value Chain Engagement Requirements

This card focuses on the concrete implementation requirements for the human rights and environmental due diligence (DD) process at the core of the EU Corporate Sustainability Due Diligence Directive (CSDDD: Directive (EU) 2024/1760). CSDDD codifies the six-step due diligence process defined in the OECD Guidelines for Responsible Business Conduct as a binding legal obligation. Covered companies must identify, prioritize, and address adverse human rights impacts (such as child labor, unfair labor practices, and unpaid wages) and environmental harms (such as unlawful discharge, release of hazardous substances, and deforestation) across their entire chain of activities — not only their own operations, but also subsidiaries and both upstream (raw material sourcing and manufacturing) and downstream (transport and storage) activities. Companies are also required to establish grievance mechanisms. In identifying and assessing adverse impacts, they may make use of independent reports and industry or multi-stakeholder initiatives, among other resources.

See this regulation's full analysis (timeline & business impact)

💡 The overview and schedule for the regulation related to this article can also be found on the Regulatory Gateway Database page.