Corporate Sustainability Due Diligence Directive
La directive sur le devoir de vigilance des entreprises en matière de durabilité impose aux grandes entreprises une diligence raisonnable sur les impacts négatifs réels et potentiels en matière de droits humains et d'environnement dans leurs activités et chaînes d'approvisionnement.
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?
Elle concerne les grandes entreprises selon des seuils d'effectifs et de chiffre d'affaires, ainsi que certaines relations commerciales et chaînes de valeur.
- Cartographier et évaluer les risques de chaîne d'approvisionnement
- Intégrer le devoir de vigilance dans les politiques et processus
- Mettre en place des mécanismes de réclamation
- Surveiller, prévenir et remédier aux impacts négatifs
What are the penalties for CS3D non-compliance?
La directive prévoit des sanctions effectives ; le cadre mentionne notamment des amendes pouvant atteindre au moins 5 % du chiffre d'affaires net mondial.
| Maximum fine | Up to 5% of net worldwide turnover |
When does CS3D apply?
L'application est progressive de 2027 à 2029 selon la taille de l'entreprise.
- 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)
Référence possible pour le plafond des sanctions financières dans la CSDDD.
Directive (UE) 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
Référence possible pour le plafond des sanctions financières dans la CSDDD.
Directive (UE) 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