Corporate Sustainability Due Diligence Directive (CSDDD)

CSDDD nach Omnibus ILegal position as of 12 October 2026

Basis

CSDDD nach Omnibus I

Threshold

over 5,000 employees and EUR 1.5 billion

Penalty

at least 5 % of global net turnover

Source

IHK Bodensee-Oberschwaben zur CSDDD
last checked 12 October 2026 · review cycle monthly

What is required

Risk-based due diligence along the chain of activities, remediation where adverse impacts are identified, and a climate transition plan aligned with the Paris Agreement.

What has to be done

• one-offEmbed due diligence in company policy and in the risk management system.
• ongoingIdentify and assess actual and potential adverse impacts along the chain of activities.
• ongoingPrevent, mitigate or bring adverse impacts to an end and provide remediation where required.
• one-offSet up a complaints procedure and a notification mechanism for affected parties.
• one-offAlign a climate transition plan with the 1.5 degree target of the Paris Agreement and put it into effect.
• annualReview the effectiveness of the measures at regular intervals.

Stages over time

Criteria checked

• More than 5,000 employees
• Turnover above EUR 1.5 billion

Check this for your own company

Legal position as of 12 October 2026All nine regimes