CSDDD delay does not remove value-chain legal work
Linklaters’ analysis says the amended CSDDD will apply to all in-scope companies from 26 July 2029, with member-state transposition due 26 July 2028 and first annual disclosures due by 1 January 2030 where required.
BY ESG DESK · MAY 22, 2026 · 1 MIN READ
Linklaters’ analysis says the amended CSDDD will apply to all in-scope companies from 26 July 2029, with member-state transposition due 26 July 2028 and first annual disclosures due by 1 January 2030 where required. For non-EU companies, the key legal work is threshold mapping, contract flow-down, complaints mechanisms and evidence systems before supplier demands harden into audit-ready obligations.