Directives (EU) 2022/2464 & 2024/1760
CSRD & CSDDD
ReferenceListrar documents this text; no dedicated record field yet.
Listrar summary
Two directives that turn supply-chain claims into audited data. CSRD makes large companies report sustainability information under the ESRS standards, with auditor assurance — the first reports, covering 2024, were published in 2025. CSDDD goes further: a duty to actually find and fix human-rights and environmental harm across the chain of activities. The 'Omnibus I' Directive (EU) 2026/470, in force since 18 March 2026, has settled the scope: CSRD now binds companies above 1,000 employees and €450m net turnover, CSDDD companies above 5,000 employees and €1.5bn, with transposition by 26 July 2028 and application from 26 July 2029. What has not moved: reporters need product- and supplier-level evidence, and they ask their suppliers for it.
Who does it apply to?
- EU companies above 1,000 employees and €450m net turnover — the CSRD scope after Omnibus I
- Listed SMEs: taken out of the CSRD scope by Omnibus I (voluntary standard only)
- Non-EU groups above €450m EU net turnover, from FY2028 reporting
- CSDDD: companies above 5,000 employees and €1.5bn net worldwide turnover (EU), or €1.5bn EU turnover (non-EU)
- Indirectly: every supplier of the above, through data requests that flow downhill
Main obligations
- Report under ESRS across environment, social and governance, with double materiality
- Obtain limited assurance on the reported data, moving toward reasonable assurance
- Digitally tag the report (ESEF/XBRL) for machine readability
- CSDDD: identify, prevent, mitigate and account for adverse impacts in your chain of activities
Key dates
- 5 January 2023
- CSRD in force
- 2025
- First CSRD reports published, covering FY2024
- April 2025
- 'Stop-the-clock' directive delays waves 2 and 3 by two years; the Omnibus I scope deal follows
- 25 July 2024
- CSDDD in force
- 26 February 2026
- 'Omnibus I' Directive (EU) 2026/470 published; in force 18 March 2026 — CSRD 1,000 employees / €450m, CSDDD 5,000 / €1.5bn, fines capped at 3 %
- 26 July 2028
- CSDDD transposition deadline; application to companies from 26 July 2029
Products in scope
- No product scope — these directives bind companies, not goods
- But the data is product-shaped: emissions, materials, origin and labour conditions roll up from records exactly like a registry's
Obligations by actor
- Reporting company
- Publish assured ESRS data; run due diligence; answer for the chain, not just the factory gate
- Supplier
- Provide the upstream evidence — origin, emissions, audits — the reporter cannot invent
- Auditor
- Assure the report; trace claims to records
- Agency / advisor
- Assemble multi-client evidence flows without re-keying data
Documents and evidence to keep
- Supplier-level attestations with validity windows, not annual PDFs
- Emissions and material data traceable to source records
- Due-diligence risk maps and the remediation trail behind them
- Every data point's provenance — ESRS assurance asks where numbers came from
Sanctions and risks
- CSRD: national sanction regimes for missing or false reporting, plus auditor refusal
- CSDDD: supervisory fines capped at 3 % of net worldwide turnover (Omnibus I)
- CSDDD: the EU-wide civil-liability regime was removed by Omnibus I — liability follows national law
- Commercially immediate: large customers drop suppliers who cannot feed their reporting
Key articles
Official text
Last verified by Listrar: September 22, 2026