Following the changes introduced through the Omnibus package, the CSDDD applies to EU companies with more than 5,000 employees and a turnover above EUR 1.5 billion. Transposition by the Member States has been postponed to July 2027, with first application starting in 2028.

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Even if your company does not meet the CSDDD thresholds, you will still be impacted by the directive as a supplier to companies that do. The obligation is passed upstream, and customers will start asking questions about your supply chain practices.

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‍What does the CSDDD require?

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• A risk-based approach focused on direct suppliers and the most significant risks
• Demonstrable mitigation measures for identified risks
• Contractual anchoring of due diligence expectations in your supplier policy
• Documentation that stands up to external verification
• A grievance mechanism for workers and affected parties

We help you build due diligence as an operational process, using a four-stage approach.

• Scoping and supply chain mapping – Who are your direct suppliers? Which sectors, countries and product categories carry the greatest human rights and environmental risks? Where do the priorities lie, based on severity and likelihood?
• Risk analysis and assessment – In line with the CSDDD methodology, we identify the most significant risks in your value chain, covering both actual and potential harm, with specific attention to vulnerable groups
• Mitigation and contractual anchoring – Which measures do you take with direct suppliers? How do you anchor due diligence expectations in contracts and codes of conduct? What escalation paths are in place in the event of non-compliance?
• Documentation, governance and reporting – We help you put in place the right internal processes, responsibilities and documentation structures, so that your due diligence system withstands audit scrutiny and stays up to date year after year.
• Software support – Together, we assess which tools or platforms can strengthen your approach.

• Supplier risk mapping – Systematically mapping risks by supplier, sector and country.
• Supplier engagement – Mobilising, surveying and following up with suppliers.
• Due diligence policy and governance – Embedding internal policy, roles and processes.