CSDDD requires in-scope companies to identify and address adverse human-rights and environmental impacts in their operations, subsidiaries, and relevant chains of activities. CommonShare helps teams organize the relationships, evidence, actions, and reporting behind that work.
At a glance
Reviewed against official primary sources on 5 August 2026.
Jurisdiction
European Union
Status
In force · amended rules apply from 26 July 2029
Who it affects
EU companies with at least 5,000 employees and €1.5bn worldwide net turnover, and non-EU companies with at least €1.5bn EU net turnover, subject to the Directive’s detailed scope rules
Products & scope
Enterprise operations and relevant upstream and downstream chains of activities
Key dates
Transpose by 26 Jul 2028 · general application 26 Jul 2029 · Article 16 reporting from financial years starting 1 Jan 2030
Authority
EU Member State supervisory authorities
Amended scope and duties
Build due diligence around the impacts that matter most.
Start with the amended scope, then translate legal interpretation into a risk-based system for identifying, prioritizing, preventing, mitigating, and addressing adverse impacts.
Embed due diligence
Put risk-based due diligence into policies, governance, and management systems.
Map and prioritize impacts
Identify actual and potential adverse impacts, then prioritize them by severity and likelihood.
Prevent, mitigate, and remediate
Use prevention and corrective-action plans, contractual measures, collaboration, and remediation where appropriate.
Engage and monitor
Consult affected stakeholders, maintain a notification mechanism, and assess whether measures work.
Communicate progress
Maintain decision-ready records and publish required information under the applicable reporting rules.
Regulatory workflow in practice
Move from scope to a governed outcome.
Map the relevant records, collect evidence, review gaps, and release an approved outcome with a complete history.
- Corporate Sustainability Due Diligence DirectiveEmbed due diligence
- Operational evidenceMap and prioritize impacts
- CommonShareConnect obligations to owned action.
- AuthorityPrevent, mitigate, and remediate
- Team ownershipEngage and monitor
01 ScopeOpen the relevant requirement02 ConnectGather identity and evidence03 AssessCheck, calculate, and route04 DecideKeep human authority05 DemonstrateIssue and reuse the outcome
Embed due diligence
CSDDD requires in-scope companies to identify and address adverse human-rights and environmental impacts in their operations, subsidiaries, and relevant chains of activities. CommonShare helps teams organize the relationships, evidence, actions, and reporting behind that work.
- Input
- In-scope EU and non-EU companies, subject to the Directive’s detailed scope rules
- Decision or control
- Translate applicable requirements into a managed process while keeping legal judgement with the responsible team.
- Handoff
- Map and prioritize impacts · Operational evidence
- Embed due diligenceCorporate Sustainability Due Diligence Directive
See how CommonShare connects products, partners, evidence, calculations, and accountable decisions in one governed operating model.
Operational evidence
Preserve the record behind every due-diligence decision.
Connect chain-of-activities context, risk rationale, stakeholder input, action plans, monitoring, and communication in one reviewable record.
- 01
Entity, facility, supplier, and business-partner relationships
- 02
Risk methodology, screening results, and prioritization rationale
- 03
Policies, contractual assurances, and supplier acknowledgements
- 04
Prevention and corrective-action plans with owners and deadlines
- 05
Stakeholder engagement, grievance, escalation, and remediation records
- 06
Monitoring results, approvals, and reporting-ready audit trails
CommonShare support
Connect the chain of activities to owned action.
CommonShare connects mapping, evidence governance, risk workflows, collaboration, and stakeholder engagement. Your legal team retains scope and compliance decisions.
Connected chain-of-activities map
Link legal entities, sites, suppliers, products, and evidence so teams can see where impacts and controls sit.
Configurable risk workflows
Standardize screening, prioritization, review, escalation, and approval without forcing every risk into the same path.
Collaborative action plans
Assign measures to internal owners and suppliers, collect supporting files, and keep status visible.
Reusable evidence layer
Maintain versioned records that can support CSDDD, LkSG, UFLPA, and adjacent programs.
CommonShare operational view
Supply chain due diligence
Sustainability and legal & compliance
- 01Map
- 02Assess
- 03Act
- 04Demonstrate
Team ownership
Give every owner a defensible view of due diligence.
Sustainability
A consistent due-diligence methodology across programs and regions.
Legal & compliance
Traceable decisions, controls, approvals, and evidence.
Procurement
Clear supplier asks and prioritized actions inside one workflow.
Executives
A concise view of exposure, progress, and unresolved issues.
Frequently asked
CSDDD scope, timing, and evidence
Yes. Directive (EU) 2024/1760 entered into force in July 2024 and was subsequently amended. Member States must transpose the current rules by 26 July 2028; application begins from 26 July 2029.
Official primary sources
Verify scope against the current rules.
Last reviewed: 5 August 2026
Applicability note
Confirm applicability against current legal text and implementing measures for your company role, products, transactions, and facts.
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