---
url: https://eurocomply.app/regulations/csddd
canonical: https://eurocomply.app/regulations/csddd
title: Directive (EU) 2024/1760 of the European Parliament and of the Council on corporate sustainability due diligence — EuroComply
shortName: CSDDD
alternateNames: [Corporate Sustainability Due Diligence Directive, CS3D]
regulationNumber: (EU) 2024/1760
celex: 32024L1760
instrumentType: directive
status: transposing
inForceDate: 2024-07-25
applicationDate: 2027-07-26
transpositionDeadline: 2026-07-26
extraterritorialReach: true
sourceUrl: https://eur-lex.europa.eu/eli/dir/2024/1760/oj
officialJournalRef: OJ L, 5.7.2024
lastReviewed: 2026-05-12
author: EuroComply Team
license: CC-BY-4.0
---

# Directive (EU) 2024/1760 of the European Parliament and of the Council on corporate sustainability due diligence

The EU's corporate sustainability due diligence directive. Requires in-scope undertakings to identify, prevent, mitigate, and bring to an end actual and potential adverse human-rights and environmental impacts in their operations, subsidiaries, and chains of activities. Phased in by size starting 2027.

## Who does CSDDD apply to?

Applies to EU undertakings above size thresholds (phased: ≥ 5,000 employees + €1.5bn turnover; ≥ 3,000 + €900m; ≥ 1,000 + €450m) and to non-EU undertakings with EU turnover above corresponding thresholds.

**Applies to:**

- EU undertakings above size thresholds (phased)
- non-EU undertakings with EU turnover above thresholds

## What are the penalties for CSDDD non-compliance?

**Maximum fine:** Up to 5% of net worldwide turnover

**Tier detail:**

- Maximum administrative pecuniary penalties: 5% of global turnover (max — set by member states) — Article 27

## When does CSDDD apply?

**Key dates:**

- 2024-07-25 — Entry into force (Article 38)
- 2026-07-26 — Transposition deadline (Article 37)
- 2027-07-26 — Application — first wave (EU ≥ 5,000 + €1.5bn; non-EU ≥ €1.5bn EU turnover) (Article 37)
- 2028-07-26 — Application — second wave (EU ≥ 3,000 + €900m; non-EU ≥ €900m EU turnover) (Article 37)
- 2029-07-26 — Application — third wave (EU ≥ 1,000 + €450m; non-EU ≥ €450m EU turnover) (Article 37)

## Supervising authorities

- Member-state designated supervisory bodies *(member-state)*
- European Network of Supervisory Authorities (coordination) *(EU)*

## Sector applicability

- all sectors above the size thresholds

## Primary articles

- **scope:** Articles 1 and 2
- **dueDiligenceObligation:** Article 5
- **preventionAndMitigation:** Article 10
- **bringingActualImpactsToAnEnd:** Article 11
- **climateTransitionPlan:** Article 22
- **civilLiability:** Article 29
- **penalties:** Article 27
- **applicationDates:** Article 37

## Related EuroComply resources

- Hub: [/regulations/csddd](https://eurocomply.app/regulations/csddd)

## Source

Authoritative text: [(EU) 2024/1760 — EUR-Lex](https://eur-lex.europa.eu/eli/dir/2024/1760/oj) (OJ L, 5.7.2024).

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Informational only. Not legal advice — consult qualified legal counsel for your specific situation.

Last reviewed: 2026-05-12 by the EuroComply Team. License: CC-BY-4.0.