CSDDD Omnibus changes push due diligence toward risk-based scoping
Recent Omnibus coverage describes a narrowed CSDDD approach, higher thresholds, delayed compliance and a more risk-based scoping exercise using reasonably available information.
BY ESG DESK · JUNE 5, 2026 · 1 MIN READ
Recent Omnibus coverage describes a narrowed CSDDD approach, higher thresholds, delayed compliance and a more risk-based scoping exercise using reasonably available information. For legal teams, the likely work shifts from universal supplier questionnaires to defensible scoping, escalation, evidence trails and governance of severe-risk findings.