"Making the Corporate Sustainability Due Diligence Directive work for people", May 2026

On 18 March 2026, the European Union’s Corporate Sustainability Due Diligence Directive (CSDDD), as amended by the Omnibus I Directive, entered into force, kickstarting a two-year transposition phase. The CSDDD will be implemented from 26 July 2029.

This Guidance:

• sets out how the CSDDD should be interpreted following Omnibus I amendments
• highlights key attention points for effective transposition, implementation and supervision
• supports policymakers, companies and other stakeholders in taking a risk‑based and purposive approach to due diligence
• draws on the international standards of the #UNGPs and the OECD Guidelines to focus on outcomes for people and the environment

The Guidance is intended as a practical resource for those working to ensure that the CSDDD delivers meaningful improvements in business conduct, rather than formal compliance alone.