Directive on Corporate Sustainability Due Diligence – Frequently Asked Questions
What are the next steps?
Member States have to transpose the Directive into national law and communicate the relevant texts to the Commission by 26 July 2026. One year later, the rules will start to apply to the first group of companies, following a staggered approach (with full application on 26 July 2029).
A set of guidelines to be issued by the Commission will help companies to conduct due diligence.
