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. Maximum administrative fine: At least 5% of net worldwide turnover (member state minimum floor, Art. 27).
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
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
The highest penalty for non-compliance with CS3D in the EU.
EU Official Journal
| 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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Penalties & Fines
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Deadline Timeline
Key milestones, implementation phases, and country-specific deadlines and phased rollout dates.
Industry Guides
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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