Corporate Sustainability Due Diligence Directive
Dyrektywa CSDDD wymaga od dużych przedsiębiorstw należytej staranności w zakresie rzeczywistych i potencjalnych negatywnych skutków dla praw człowieka i środowiska w działalności własnej oraz łańcuchach dostaw.
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?
Dotyczy dużych przedsiębiorstw według progów zatrudnienia i obrotu oraz określonych relacji handlowych i łańcuchów wartości.
- Mapować i oceniać ryzyka w łańcuchu dostaw
- Włączyć należytą staranność do polityk i procesów
- Ustanowić mechanizmy skargowe
- Monitorować, zapobiegać i naprawiać negatywne skutki
What are the penalties for CS3D non-compliance?
Dyrektywa przewiduje skuteczne sankcje; ramy wskazują m.in. kary mogące sięgać co najmniej 5% światowego obrotu netto.
| Maximum fine | Up to 5% of net worldwide turnover |
When does CS3D apply?
Stosowanie będzie etapowe w latach 2027-2029 według wielkości przedsiębiorstwa.
- 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)
Punkt odniesienia dla możliwych maksymalnych kar finansowych w CSDDD.
Dyrektywa (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
Punkt odniesienia dla możliwych maksymalnych kar finansowych w CSDDD.
Dyrektywa (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