The European Commission is seeking public comment on the CSDDD guidelines, and the deadline is August 14, 2026. The guidelines will specify what due diligence will look like in practice: what supervisory authorities will expect and what „taking appropriate action” means in specific situations. In other words, this is where the theory of the Directive translates into operational reality.
The CSDDD applies to large EU companies and non-EU companies with significant operations in the European market. It requires them to identify, prevent, and address adverse impacts on human rights and the environment, both in their own operations and throughout their value chains.
The consultation questionnaire explicitly asks for examples from business practice, recommendations for tools that work, and honest assessments of what is and isn't proportionate.
If you conduct due diligence or advise companies in this area, you likely have something valuable to contribute. The deadline for submitting comments is August 14, 2026.
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