Corporate Sustainability Due Diligence Directive (CS3D / CSDDD)
Directive (EU) 2024/1760, as amended by (EU) 2025/794 and (EU) 2026/470 (Omnibus I)
Only very large companies must identify, prevent and remedy human-rights and environmental harms in their operations and chain of activities. Omnibus I (2026) narrowed the scope sharply, removed the climate transition plan duty and the EU civil liability regime, and moved application to July 2029. Smaller suppliers are affected only through limited information requests.
Who is covered
EU companies (or parents) with more than 5,000 employees and more than EUR 1.5 billion worldwide turnover; non-EU companies with more than EUR 1.5 billion turnover in the EU. SMEs are out of scope; suppliers below 5,000 employees should be asked for information only when it cannot be found otherwise.
Your duties
- Build due diligence into policies and risk management
- Scope and assess where harm is most likely and most severe
- Prevent, mitigate and end adverse impacts; suspend a relationship as a last resort
- Make targeted, proportionate information requests to business partners
- Run a complaints mechanism; publish an annual statement (from financial year 2030)
Product data it needs
- Supplier identity, location and facilities
- Country and raw-material risk flags
- Audit and certification evidence; code of conduct acknowledgement
- Identified impacts and corrective actions
How xProduct helps
- Supply chain timeline and partner records
- Certificates and audit evidence
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