Corporate Sustainability Due Diligence Directive (CSDDD)

EU Parliament First-Reading Resolution on Corporate Sustainability Reporting and Due Diligence Published in Official Journal

The Official Journal has published the European Parliament’s first-reading legislative resolution on the Omnibus I directive amending EU corporate sustainability reporting and due diligence rules, confirming Parliament’s 16 December 2025 position as the final text of Directive (EU) 2026/470. This step does not add new obligations but formalises the agreed Omnibus I changes to CSRD and CSDDD, signalling that large groups and their value chains should now consolidate planning around the revised reporting and due diligence architecture.

8 May 2026, 07:29eur-lex.europa.euEuropean Union

Croatia Amends Capital Market Act To Phase In Sustainability Reporting For Listed Issuers

Croatia has amended its Capital Market Act to align with new EU rules on ESG risks and corporate sustainability reporting, phasing in sustainability disclosure obligations for listed issuers based on company size, turnover, and financial year-start dates. This change tightens ESG transparency expectations for larger Croatian issuers and groups from 2025 onwards, signalling increasing regulatory scrutiny of sustainability performance and reporting in domestic capital markets.

5 May 2026, 15:45narodne-novine.nn.hrCroatia

Danish Institute for Human Rights Publishes Guidance on Implementing the EU CSDDD

In April 2026 the Danish Institute for Human Rights published detailed guidance on how the EU Corporate Sustainability Due Diligence Directive should be interpreted, transposed and implemented to improve human rights and environmental outcomes. The guidance gives policymakers and companies a risk-based roadmap for shaping national CSDDD regimes and corporate due diligence systems ahead of implementation in 2029, emphasising outcomes for people over narrow box-ticking compliance.

4 May 2026, 18:32humanrights.dkEuropean Union

EU Commission Clarifies Enforcement of Corporate Sustainability Due Diligence Directive

In April 2026 the European Commission used an answer to a European Parliament question to clarify how the Corporate Sustainability Due Diligence Directive (Directive (EU) 2024/1760) will be enforced and from when it will apply. The reply confirms that decentralised national supervisory authorities—not the Commission—will investigate alleged breaches worldwide and that civil liability for due diligence failures will apply from July 2029, giving companies a defined window to prepare governance, processes, and documentation.

28 Apr 2026, 19:10europarl.europa.euEuropean UnionColombia

The European Commission’s Safe-and-Sustainable-by-Design Framework: Bridging Innovation and Legislation

EU and national experts have published an open-access review showing how the European Commission’s Safe and Sustainable by Design (SSbD) framework links its five assessment steps to existing EU chemicals, product, waste, and sustainability legislation. While non-binding, this positions SSbD as a voluntary pre-market bridge between R&D and compliance, signalling that companies who embed SSbD early can streamline future regulatory and ESG obligations and better prepare for the direction of EU chemical policy.

28 Apr 2026, 17:54link.springer.comEuropean Union

US House Bill H.R.8286 Would Amend Securities Disclosure Materiality and Create Public Company Advisory Committee

In April 2026, the US House introduced H.R.8286 (Protecting Americans’ Retirement Savings From Politics Act) to codify a narrow, issuer‑driven materiality standard for SEC disclosures, regulate proxy advisory firms and proxy voting practices, and establish a Public Company Advisory Committee. If enacted, this would tilt US securities regulation firmly toward pecuniary materiality, constrain ESG‑oriented or non‑financial disclosure and voting strategies unless investors explicitly consent, and prompt a formal SEC assessment of how EU regimes like CSRD and CSDDD affect US companies and capital markets.

16 Apr 2026, 15:58congress.govUnited States

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

The Netherlands has scheduled the submission of the International Responsible Business Conduct Act for Q2 2027 to implement the EU Corporate Sustainability Due Diligence Directive. Large companies must prepare for mandatory supply chain oversight and environmental due diligence as the Dutch government formalizes statutory requirements for value chain accountability.

5 Apr 2026, 06:02open.overheid.nlNetherlands

EU EESC Adopts Opinion on Review of Sustainable Finance Disclosure Regulation

The European Economic and Social Committee has formally endorsed the shift toward a product categorization framework in the Sustainable Finance Disclosure Regulation review. This advisory opinion signals strong institutional support for mandatory stewardship and tighter alignment between financial product labels and corporate reporting under CSRD and CSDDD.

31 Mar 2026, 19:14eur-lex.europa.euEuropean 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.

29 Mar 2026, 18:57rechtsprechung-im-internet.deGermany

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

A legal opinion warns that German transposition of the CSDDD must not regress from existing national standards despite narrower EU thresholds. Businesses should anticipate a gold-plated regime maintaining broad scope and strict liability, signaling continued litigation and compliance risk in the German market.

29 Mar 2026, 16:57media.business-humanrights.orgGermanyEuropean Union

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

The Australian Anti-Slavery Commissioner has signaled that the Australia-EU Free Trade Agreement will trigger heightened enforcement of EU forced labour and due diligence regulations for exporters. Businesses must accelerate supply chain transparency and risk-based due diligence to protect market access as global trade agreements increasingly mandate strict human rights compliance.

28 Mar 2026, 09:36antislaverycommissioner.gov.auAustraliaEuropean 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 percent reduction in administrative costs with specific simplification packages for sustainability reporting and due diligence planned for 2025. This signals a strategic shift toward streamlining CSRD and CSDDD compliance burdens while simultaneously intensifying the enforcement of existing EU regulatory frameworks.

27 Mar 2026, 11:57ec.europa.euEuropean Union

European Commission Speech Sets Out EU Regulatory Simplification Agenda

The European Commission is accelerating a regulatory simplification agenda with a target to finalize all pending omnibus burden-reduction packages by the end of 2026. This shift signals a transition toward streamlined corporate sustainability and due diligence reporting intended to lower administrative costs and bolster industrial competitiveness.

27 Mar 2026, 11:55ec.europa.euEuropean Union

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

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

27 Mar 2026, 09:09gazzettaufficiale.itItalyEuropean Union

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

The OECD's 2026 peer review of the Dutch National Contact Point reinforces its authority as a central mediator for responsible business conduct and supply chain due diligence. Expect more rigorous case-handling and tighter integration between voluntary OECD Guidelines and mandatory EU frameworks like CSDDD and CSRD.

22 Mar 2026, 10:13oecd.orgNetherlands

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 calls for structural reforms and full alignment with the 2023 Responsible Business Conduct Guidelines. Companies should anticipate more rigorous grievance mechanisms and increased scrutiny of supply chain due diligence as Belgium integrates these findings with EU sustainability directives.

20 Mar 2026, 06:33oecd.orgBelgium

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

Germany has launched a multi-stakeholder sector dialogue to facilitate food industry compliance with the Supply Chain Act and EU CSDDD. Participation offers a strategic opportunity to standardize due diligence practices and share the administrative burden of managing high-risk agricultural supply chains.

14 Mar 2026, 07:56bmas.deGermanyEuropean Union

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

The European Union issued a technical corrigendum to the Spanish-language Corporate Sustainability Due Diligence Directive to correct turnover threshold and reporting terminology. While substantive requirements remain unchanged, Spanish-market entities should ensure internal compliance frameworks accurately reflect the corrected legal definitions and financial thresholds.

12 Mar 2026, 09:16eur-lex.europa.euEuropean 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 in March 2026 to correct critical errors in the Spanish-language text. Spanish-speaking entities must verify their scoping assessments against the corrected turnover thresholds and reporting timelines to ensure accurate compliance and disclosure.

12 Mar 2026, 05:47eur-lex.europa.euEuropean 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.

11 Mar 2026, 12:16me.go.krSouth Korea