Following the December 2025 provisional agreement under the EU’s Omnibus I package, the Corporate Sustainability Due Diligence Directive (CSDDD) is expected to apply only to the largest companies (5,000+ employees and €1.5bn turnover), with compliance deadlines extended to 2028–2029.
While certain obligations have been removed and the overall scope reduced, the Directive’s core risk-based due diligence framework remains in place. Companies engaged in cross-border activity or complex supply chains should continue to assess their exposure and strategic positioning.