CS3D enforcement timeline
Every key CS3D date — entry into force, transposition deadlines, phased provisions, and compliance milestones. 2 milestones tracked, sourced directly from EUR-Lex.
When does CS3D take effect?
CS3D (Directive (EU) 2024/1760) has 2 key enforcement milestones. 0 milestones have already passed; 2 milestones are upcoming. The next key date is 26 July 2027: CSDDD national transposition deadline.
Next milestone: 26 July 2027 — 440 days away
Source: Directive (EU) 2024/1760 via EuroComply EU Regulation Deadlines dataset
Total milestones
2
In force
0
Upcoming
2
CS3D — complete milestone timeline
Directive (EU) 2024/1760 · Official text
CSDDD national transposition deadline
Member States must transpose the Corporate Sustainability Due Diligence Directive (CS3D / CSDDD). Applies due diligence obligations for adverse human rights and environmental impacts across value chains.
Applies to: EU companies with >1,000 employees and >€450M net turnover; non-EU companies with >€450M EU-generated net turnover
Penalty: up to 5% of net worldwide turnover
CSDDD obligations apply to largest companies (first tier)
Obligations become enforceable for the largest in-scope companies: EU companies with >5,000 employees and >€1.5B net turnover; and non-EU companies with >€1.5B EU net turnover.
Applies to: EU companies >5,000 employees and >€1.5B turnover; equivalent non-EU companies
Penalty: up to 5% of net worldwide turnover
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Check scope — freeFor informational purposes only. This is not legal advice — consult qualified legal counsel for advice specific to your situation. Dates reflect official EUR-Lex sources; verify with your national competent authority for jurisdiction-specific transposition dates.
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