What are the key CS3D obligations for EU businesses?

Map and assess supply chain risks. Implement due diligence policies. Establish grievance mechanisms. Monitor and remedy adverse impacts. Report annually on due diligence.

What is the maximum fine for CS3D non-compliance?

The maximum fine under CS3D is At least 5% of net worldwide turnover.

When does CS3D apply or what is the enforcement deadline?

CS3D deadline: 2027-2029 (phased by company size).

Corporate Sustainability Due Diligence Directive

CS3D requires large companies to conduct due diligence on actual and potential adverse impacts on human rights and the environment in their operations and supply chains.

What 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. 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
Primary sectors	Large Companies (1000+ employees; €450M+ turnover), Financial Services, Manufacturing

Source: Official Journal of the EU — Corporate Sustainability Due Diligence DirectiveReviewed: 2026-05-01

TL;DR

CS3D: At least 5% of net worldwide turnover 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

Deadline

2027-2029 (phased by company size)

Max Fine

At least 5% of net worldwide turnover

Sectors Affected

Large Companies (1000+ employees; €450M+ turnover), Financial Services, Manufacturing

At least 5% of net worldwide turnovermaximum fine

The highest penalty for non-compliance with CS3D in the EU.

EU 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

Does CS3D apply to your business?

Find out in 2 minutes with our free regulation checker.

Check now — free

Related Regulations

AI Act

The EU AI Act classifies AI systems by risk level and imposes obligations on providers and deployers. High-risk systems face mandatory conformity assessments, documentation, and human oversight requirements.

GDPR

GDPR governs the processing of personal data of EU residents. It requires lawful basis for processing, data subject rights, breach notification, and accountability measures.

NIS2

NIS2 expands cybersecurity obligations to essential and important entities across critical sectors. It mandates risk management, incident reporting, and supply chain security.

Next step — classify

Classify your AI systems

Use the free regulation checker to find out exactly which CS3D obligations apply to your business in 2 minutes.