The EU Corporate Sustainability Due Diligence Directive (CSDDD/CS3D) and Trade Fair Supply Chains: What Changes Through 2027-2029
The exact change
26 July 2027 for the largest companies (Group 1: ≥5,000 employees and €1.5 billion net worldwide turnover), 26 July 2028 for Group 2 (≥3,000 employees and €900 million turnover), and 26 July 2029 for Group 3 (≥1,000 employees and €450 million turnover).
26 July 2029, following the 2025 Omnibus I simplification package which collapsed the original three-tier scope into a single threshold of more than 5,000 employees and more than €1.5 billion net worldwide turnover, with transposition pushed to 26 July 2028.
Suggested change
26 July 2029, following the 2025 Omnibus I simplification package which collapsed the original three-tier scope into a single threshold of more than 5,000 employees and more than €1.5 billion net worldwide turnover, with transposition pushed to 26 July 2028.
Why this is better
CSDDD's original three-tier employee/turnover threshold structure (1,000/3,000/5,000 employees phased 2027-2029) was changed by the 2025 Omnibus I simplification package (Directive (EU) 2025/794, later Directive (EU) 2026/470), which collapsed the scope to a single tier (more than 5,000 employees and more than EUR 1.5 billion worldwide turnover) and pushed the transposition deadline to 26 July 2028 with application from 26 July 2029. The article's tiered thresholds and 2027/2028/2029 phase-in are the pre-Omnibus version and are now outdated.
More by Emir Baycan in Industry Trends
- Correction AI in Stand Design: How European Builders Use Generative Tools in 2026 Without Compromising Craft
- Correction AR Product Demo Booth Cost: What European Exhibitors Actually Pay for Immersive Stand Experiences
- Correction Calendar Fragmentation: Satellite Events Spinning Off Major European Fairs
- Correction VR Immersive Stand Experiences: Design, Cost, and Commercial Outcomes for European Exhibitors