CSDDD’s revised scope still changes global value-chain legal work
The revised CSDDD applies from July 2029 to EU companies with more than 5,000 employees and over €1.
BY ESG DESK · MAY 8, 2026 · 1 MIN READ
The revised CSDDD applies from July 2029 to EU companies with more than 5,000 employees and over €1.5 billion in global turnover, and non-EU companies with more than €1.5 billion turnover in the EU. The thresholds may be narrower, but the required architecture remains serious: policies, risk assessment, prevention, mitigation, remediation, stakeholder engagement, monitoring and reporting. Counsel should expect suppliers outside the direct scope to feel the directive through questionnaires, contract clauses and audit rights.