Corporate Sustainability Due Diligence Directive (CSDDD)

EU framework requiring large companies to identify and address adverse human rights and environmental impacts across their global value chains.

Foresight tracks Corporate Sustainability Due Diligence Directive (CSDDD) developments and surfaces the alerts most likely to matter before they turn into missed deadlines, recalls, or escalation work.

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5 April 2026, 06:02

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Latest Corporate Sustainability Due Diligence Directive (CSDDD) alerts

The most recent regulatory and guidance signals tracked by Foresight

Netherlands Plans International Responsible Business Conduct Act to Implement CSDDD With Q2 2027 Submission Target

The Dutch government has scheduled the submission of the International Responsible Business Conduct Act for Q2 2027 to transpose the EU CSDDD. This confirms the legislative trajectory for mandatory human rights and environmental due diligence, requiring large firms to align supply chain oversight with upcoming Dutch statutory requirements.

open.overheid.nlNetherlandsNetherlands

EU EESC Adopts Opinion on Review of Sustainable Finance Disclosure Regulation

The European Economic and Social Committee (EESC) has endorsed the proposed shift toward a product categorization framework in the SFDR review. This development underscores a regulatory push for clearer minimum sustainability criteria and mandatory stewardship, ensuring tighter alignment with corporate reporting under CSRD and CSDDD.

eur-lex.europa.euEuropean UnionEuropean Union

Germany BGH Rejects Climate Injunction Against Combustion-Engine Car Sales

Germany’s Federal Court of Justice has rejected a landmark attempt to use civil litigation to force a private company to phase out internal combustion engine sales by 2030. The ruling confirms that corporate climate obligations remain a matter for legislative regulation rather than judicial intervention, shielding manufacturers from bespoke, court-mandated emission budgets in the near term.

rechtsprechung-im-internet.deGermanyGermany

Germany: Legal Opinion Warns CSDDD Transposition Must Not Weaken Human Rights Protections

A legal opinion warns that Germany's transposition of the CSDDD (due July 2028) must not regress from existing national standards despite narrower EU thresholds. Businesses should anticipate a "gold-plated" German regime maintaining broad scope and strict liability, signaling continued litigation and compliance risk.

media.business-humanrights.orgGermanyGermanyEuropean UnionEuropean Union

Australia Anti-Slavery Commissioner Urges Stronger Modern Slavery Due Diligence Under EU Forced Labour Rules

The Australian Anti-Slavery Commissioner has warned that the Australia-EU FTA will subject exporters to intensified scrutiny under the EU’s Forced Labour Regulation and CSDDD. Companies must strengthen supply chain due diligence and transparency to mitigate market access risks as global enforcement of forced labour bans expands.

antislaverycommissioner.gov.auAustraliaAustraliaEuropean UnionEuropean Union

European Commission Outlines “Simpler and Faster Europe” Simplification Agenda to EP Legal Affairs Committee

The European Commission has launched its "Simpler and Faster Europe" agenda, targeting a 25% reduction in administrative costs with specific simplification packages for sustainability reporting and due diligence planned for 2025. This signals a shift toward streamlining CSRD and CSDDD compliance burdens while simultaneously intensifying the enforcement of existing EU regulatory frameworks.

ec.europa.euEuropean UnionEuropean Union

European Commission Speech Sets Out EU Regulatory Simplification Agenda

EU leaders and the Commission are accelerating a regulatory simplification agenda, aiming to finalize all pending "omnibus" burden-reduction packages by the end of 2026. This shift signals a move toward streamlining corporate sustainability and due diligence reporting to reduce administrative costs and improve industrial competitiveness.

ec.europa.euEuropean UnionEuropean Union

Italy Adopts Law 36/2026 Delegating Implementation of Selected EU Directives (Legge Di Delegazione Europea 2025)

Italy enacted Law 36/2026 on March 25, 2026, authorizing the government to transpose major EU directives including CSDDD, the Product Liability Directive, and the Urban Waste Water Treatment Directive. Businesses should prepare for specific Italian legislative decrees that will formalize national requirements for corporate due diligence, product defect liability, and expanded waste management obligations.

gazzettaufficiale.itItalyItalyEuropean UnionEuropean Union

OECD Publishes 2026 Peer Review of Netherlands National Contact Point for Responsible Business Conduct

OECD's 2026 peer review of the Dutch National Contact Point (NCP) reinforces its role as a key mediator and authority for responsible business conduct (RBC) in the Netherlands. While not creating new laws, the review signals a push for stricter case-handling and closer alignment between OECD Guidelines and mandatory EU due diligence frameworks like CSDDD and CSRD.

oecd.orgNetherlandsNetherlands

OECD Peer Review of Belgium National Contact Point for Responsible Business Conduct (2026)

The OECD’s 2026 peer review of Belgium’s National Contact Point (NCP) mandates structural reforms and closer alignment with the 2023 Responsible Business Conduct Guidelines. Businesses should prepare for more transparent grievance procedures and heightened enforcement of supply chain due diligence expectations in the Belgian market.

oecd.orgBelgiumBelgium

Germany (BMAS) Launches Sector Dialogue on Food Retail and Food Industry Due Diligence

Germany has launched a multi-stakeholder sector dialogue for the food industry and retail to facilitate compliance with the Supply Chain Act (LkSG) and the EU CSDDD. Companies should engage with these collaborative platforms to standardize due diligence practices, share administrative burdens, and align with emerging regulatory expectations for high-risk agricultural supply chains.

bmas.deGermanyGermanyEuropean UnionEuropean Union

EU Issues Corrigendum to Spanish Text of Corporate Sustainability Due Diligence Directive (CSDDD)

The EU issued a technical corrigendum to the Spanish-language Corporate Sustainability Due Diligence Directive (CSDDD) on March 10, 2026. While substantive requirements remain unchanged, Spanish-market entities must ensure internal compliance frameworks accurately reflect the €450 million turnover threshold and reporting terminology.

eur-lex.europa.euEuropean UnionEuropean Union

EU Issues Corrigendum to Directive (EU) 2024/1760 (Corporate Sustainability Due Diligence Directive)

The EU published a corrigendum to the Corporate Sustainability Due Diligence Directive (CSDDD) in March 2026 to correct errors in the Spanish-language text. Spanish-speaking entities should verify compliance assessments against the corrected turnover thresholds and reporting timelines to ensure accurate scoping and disclosure.

eur-lex.europa.euEuropean UnionEuropean Union

South Korea KEITI Invites Exporting SMEs To Apply For 2026 ESG Consulting Support Programme

South Korea has launched its 2026 ESG Consulting Support Programme to help domestic exporters align with global mandates like the EU CSDDD and CBAM. This initiative signals increasing state-led efforts to insulate export supply chains from international regulatory risks through subsidized ESG auditing and greenhouse gas inventory support.

me.go.krSouth KoreaSouth Korea

EU Ombudsman Presents Findings On Urgent EU Law-Making For CSDDD Omnibus I And Related Proposals

The European Ombudsman has criticized the Commission's use of 'urgent' procedures to bypass impact assessments for sustainability laws like CSDDD and CSRD, prompting a commitment to reform fast-track rules by Q2 2026. Businesses should expect more rigorous transparency and evidence-based justifications for future legislative 'simplifications,' potentially slowing the pace of regulatory rollbacks or amendments.

ombudsman.europa.euEuropean UnionEuropean UnionNetherlandsNetherlands

EU Parliament Committees Back SME and Small Mid‑Cap Simplification Amendments to GDPR, Batteries and F‑Gas Rules

EU Parliament committees have endorsed a simplification package to ease compliance burdens for SMEs and Small Mid-Caps across Batteries, F-gas, and GDPR frameworks. This shift toward reduced administrative overhead includes raised due diligence thresholds and extended reporting cycles to support the competitiveness of mid-sized firms.

europarl.europa.euEuropean UnionEuropean Union

Japan Revises National Action Plan on Business and Human Rights; NGOs Urge Stronger Human Rights Due Diligence

Japan has updated its National Action Plan on Business and Human Rights, effective April 2026, to formalize expectations for corporate human rights due diligence. Although currently non-binding, the revision signals a strategic shift toward mandatory supply chain oversight and alignment with global ESG reporting standards.

mofa.go.jpJapanJapan

European Parliament Follow-Up Question on CSDDD Oversight of Veolia’s Actions in Colombia

The European Parliament is questioning the Commission on its practical enforcement powers under the CSDDD, specifically regarding site visits to investigate alleged environmental and human rights violations by EU multinationals in third countries. This signals increasing political pressure for active EU oversight of global supply chains, suggesting that companies may face direct institutional scrutiny in non-EU jurisdictions as CSDDD implementation matures.

europarl.europa.euEuropean UnionEuropean UnionColombiaColombia

EU Adopts Omnibus I Directive Narrowing CSRD Reporting and CSDDD Due Diligence Scope

The EU has adopted the Omnibus I Directive, significantly narrowing the scope of CSRD reporting and CSDDD due diligence obligations starting in 2027. This shift reduces the compliance burden for mid-sized firms while shielding SMEs from excessive supply chain data requests, signaling a more pragmatic, risk-based approach to EU sustainability regulation.

eur-lex.europa.euEuropean UnionEuropean Union

Denmark Implements EU Omnibus Simplifications To CSRD and CSDDD, Exempting Some Wave‑1 Firms From 2025–2026 Reporting

EU-wide "Omnibus" simplifications to CSRD and CSDDD have significantly narrowed reporting and due diligence scopes, with Denmark immediately exempting mid-sized listed firms from 2025–2026 reporting. This shift reduces near-term compliance burdens for mid-market companies while refocusing obligations on the largest global entities and providing stronger data-request protections for SMEs.

erhvervsstyrelsen.dkDenmarkDenmarkEuropean UnionEuropean Union

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These are just a few of the most recent Corporate Sustainability Due Diligence Directive (CSDDD) alerts. Foresight tracks every jurisdiction, every day — and surfaces only what affects your portfolio, with full citations and evidence.

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