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# Corporate Sustainability Due Diligence Directive (CSDDD)

> The Corporate Sustainability Due Diligence Directive (CSDDD), Directive (EU) 2024/1760 as amended by Directive (EU) 2026/470, requires very large companies to identify, prevent, mitigate and remediate adverse human rights and environmental impacts in their own operations, subsidiaries and chain of activities.

Also known as: CSDDD, CS3D, Directive (EU) 2024/1760, EU due diligence directive

## Why does it matter?

For agri-food companies, most severe human rights and environmental risks sit at the first mile: [child labour](/glossary/child-labour/), [forced labour](/glossary/forced-labour/), land rights and deforestation among [smallholder](/glossary/smallholder/) suppliers. The CSDDD turns the UN Guiding Principles approach to [human rights due diligence](/glossary/human-rights-due-diligence/) into binding law for the largest companies.

## What did the 2026 Omnibus change?

Directive (EU) 2026/470, published on 26 February 2026, amended the CSDDD. According to the European Parliament:

- scope was narrowed to the largest companies (see the FAQ);
- companies take a **risk-based approach** across their chain of activities and are not required to systematically carry out in-depth assessments beyond direct business partners;
- information requests to SME business partners are limited;
- the obligation to adopt a climate transition plan was removed;
- civil liability is governed at national rather than EU level.

## How does it work in practice?

The core steps remain: integrate due diligence into policies, identify and assess adverse impacts, prevent and mitigate them, remediate actual impacts, maintain a [grievance mechanism](/glossary/grievance-mechanism/), monitor effectiveness and communicate.

## Common pitfalls

- Treating narrowed scope as the end of the matter. Suppliers of in-scope companies still receive requests.
- Relying on audits alone, which reach few farms, instead of direct farmer engagement.

Farmer1st's [human rights due diligence](/services/human-rights/) service gives companies direct, consented channels to farmers to identify and monitor impacts.


## Frequently asked questions

### Which companies are in scope after the Omnibus amendment?

According to the European Parliament's summary of Directive (EU) 2026/470, EU companies with more than 5,000 employees and net worldwide turnover above EUR 1.5 billion, and non-EU companies with EU net turnover above EUR 1.5 billion. Check the consolidated text for group and franchise rules.

### When does the CSDDD apply?

Directive (EU) 2026/470 postponed application for all companies to 26 July 2029, with transposition by Member States due earlier. Always check the latest text on EUR-Lex.

### How does the CSDDD relate to the EUDR?

The EUDR is a product regulation with a market ban for specific commodities. The CSDDD is a company-level duty covering all adverse human rights and environmental impacts. A company can be subject to both.


## Sources

- [Directive (EU) 2024/1760 (CSDDD), EUR-Lex](https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng)
- [Directive (EU) 2026/470 (Omnibus I) amending the CSDDD and CSRD, EUR-Lex](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng)
- [European Parliament, Legislative Train: Omnibus I](https://www.europarl.europa.eu/legislative-train/package-simplification-business/file-first-omnibus-package-on-sustainability-proposal-amending-csrd-and-csddd)