EU Adopts Directive Amending the Corporate Sustainability Due Diligence Directive

On 24 February 2026, the Council of the European Union approved the position of the European Parliament at first reading (reported on this blog) on the proposal for a directive amending, among other legislative measures, Directive (EU) 2024/1760 on corporate sustainability due diligence (CSDDD). The directive has thereby been formally adopted (the final text can be read here) and will be published shortly on the Official Journal of the European Union.

It will enter into force on the twentieth day following that of its publication in the Official Journal.

As a result of the amending directive, the deadline for the transposition of the CSDDD will be postponed to 26 July 2028. Member States will apply those measures from 26 July 2029, with the exception of the measures necessary to comply with Article 16 of the CSDDD – which requires Member States to ensure that companies publish an annual statement on their due diligence activities – and which will apply to financial years starting on or after 1 January 2030.