Corporate Sustainability Due Diligence Directive
Die Corporate Sustainability Due Diligence Directive verpflichtet große Unternehmen zu menschenrechtlicher und umweltbezogener Sorgfalt in eigenen Tätigkeiten und Lieferketten. Der Schwerpunkt liegt auf Risikoermittlung, Prävention, Abhilfe, Beschwerdemechanismen und Berichterstattung.
Free EU Compliance CheckerWhat does CS3D require and when does it apply?
CS3D applies to Large Companies (1000+ employees; €450M+ turnover) and Financial Services organisations across all EU member states. The key deadline is 2027-2029 (phased by company size). Non-compliance carries a maximum penalty of At least 5% of net worldwide turnover (member state minimum floor, Art. 27). Core obligations include map and assess supply chain risks and implement due diligence policies.
- Map and assess supply chain risks
- Implement due diligence policies
- Establish grievance mechanisms
- Monitor and remedy adverse impacts
- Report annually on due diligence
| Deadline | 2027-2029 (phased by company size) |
| Max fine | At least 5% of net worldwide turnover (member state minimum floor, Art. 27) |
| Primary sectors | Large Companies (1000+ employees; €450M+ turnover), Financial Services, Manufacturing |
CS3D: At least 5% of net worldwide turnover (member state minimum floor, Art. 27) max fine
CS3D applies to Large Companies (1000+ employees; €450M+ turnover) and Financial Services organisations in all EU member states. Key deadline: 2027-2029 (phased by company size).
Source: Official Journal of the European Union — Corporate Sustainability Due Diligence Directive
Who does CS3D apply to?
Die Richtlinie betrifft große Unternehmen nach Beschäftigten- und Umsatzschwellen sowie bestimmte Geschäftsbeziehungen und Lieferketten.
- Lieferkettenrisiken erfassen und bewerten
- Sorgfaltspflichten in Richtlinien und Prozesse integrieren
- Beschwerdemechanismen einrichten
- Negative Auswirkungen überwachen, verhindern und beheben
What are the penalties for CS3D non-compliance?
Die Richtlinie sieht wirksame Sanktionen vor; der Rahmen nennt unter anderem Bußgelder von mindestens 5 % des weltweiten Nettoumsatzes als möglichen Höchstwert.
| Maximum fine | Up to 5% of net worldwide turnover |
When does CS3D apply?
Die Anwendung erfolgt schrittweise in den Jahren 2027 bis 2029 nach Unternehmensgröße.
- 2024-07-25 — Entry into force
- 2026-07-26 — Transposition deadline
- 2027-07-26 — Application — first wave (EU ≥ 5,000 + €1.5bn; non-EU ≥ €1.5bn EU turnover)
- 2028-07-26 — Application — second wave (EU ≥ 3,000 + €900m; non-EU ≥ €900m EU turnover)
- 2029-07-26 — Application — third wave (EU ≥ 1,000 + €450m; non-EU ≥ €450m EU turnover)
Bezugsgröße für mögliche Höchstbußgelder nach der CSDDD.
Richtlinie (EU) 2024/1760 — EUR-Lex
2027-2029 (phased by company size)
At least 5% of net worldwide turnover (member state minimum floor, Art. 27)
Large Companies (1000+ employees; €450M+ turnover), Financial Services, Manufacturing
Bezugsgröße für mögliche Höchstbußgelder nach der CSDDD.
Richtlinie (EU) 2024/1760 — EUR-Lex
| Official name | Directive (EU) 2024/1760 of the European Parliament and of the Council on corporate sustainability due diligence |
| Reg. No. | (EU) 2024/1760 |
| CELEX | 32024L1760 |
| Type | directive |
| In force | 2024-07-25 |
| Applies from | 2027-07-26 |
| Transposition | 2026-07-26 |
| Max fine | Up to 5% of net worldwide turnover |
| Authorities | Member-state designated supervisory bodies (member-state) European Network of Supervisory Authorities (coordination) (EU) |
| Source | (EU) 2024/1760 — EUR-Lex Official Journal |
How do I comply with CS3D?
- Map and assess supply chain risks
- Implement due diligence policies
- Establish grievance mechanisms
- Monitor and remedy adverse impacts
- Report annually on due diligence
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For informational purposes only. This is not legal advice — consult qualified legal counsel.
Last verified: · Source: EUR-Lex 32024L1760 · Editorial policy