Corporate sustainability due diligence

Directive (EU) 2024/1760 is the corporate sustainability due diligence directive, the CSDDD. Two later directives have changed it: the Omnibus I Directive (EU) 2026/470, in force since 18 March 2026, and the stop-the-clock Directive (EU) 2025/794. The dates below are the amended ones. Member States must transpose the directive by 26 July 2028. The rules apply from 26 July 2029. Reporting under Article 16 starts for financial years beginning on or after 1 January 2030.

The amended scope is narrow. An EU company is in scope when it has more than 5,000 employees and a net worldwide turnover above €1.5 billion. A company established outside the EU is in scope when its turnover in the Union is above €1.5 billion. Most fashion brands, and almost all garment factories, sit below that line. The directive can still reach them. Due diligence is risk-based and looks along the chain of activities. Companies that are in scope will ask suppliers about human-rights and environmental risks. A mill, a dyehouse or a smaller brand can receive those requests years before it would itself be in scope.

The Omnibus amendment also took two elements out of the original directive. Companies are no longer required to adopt a climate transition plan under the CSDDD, and the Union no longer sets a single civil-liability regime for breaches. National liability rules can still apply, and other climate rules are untouched. What has changed is that those two mechanisms are no longer part of this directive.

Textile suppliers to groups in scope should expect questions on workforce, wages, chemicals and subcontracting. A questionnaire from a customer is a contractual request. It does not, by itself, mean the supplier is a company regulated by the CSDDD. For a clause number, read CELEX 32024L1760 together with CELEX 32026L0470. Check the official texts for the latest consolidated wording.

The PDF stored on this page is the original text. Later amendments are listed with it. The consolidated version, which combines them, is on the EUR-Lex page linked under Official documents.

Only very large companies meet the amended thresholds: more than 5,000 employees and more than €1.5 billion in net worldwide turnover for EU companies, and more than €1.5 billion in EU turnover for companies established outside the EU. Suppliers in the chain of activities will still be asked for data. Member States transpose and enforce.

Garment and textile suppliers sit in the chain of activities of brands that may be in scope. Risk-based due diligence is aimed at severe impacts, not at collecting a certificate from every subcontractor. Factories should expect questions on labour and the environment. The directive does not regulate them directly unless they themselves cross the threshold.

JOYNN keeps facility and product data, and a commercial chain of the companies that handle a product. That record can help a supplier answer a due-diligence request. It is not a CSDDD statement, it does not decide whether a company is in scope, and it does not make anyone compliant. JOYNN is not legal advice. The JOYNN Index is a criteria set for audits. It is not a legal finding of an adverse impact.