EU Public consultation on corporate sustainability due diligence – development of guidelines

The European Commission is developing guidelines to support the implementation of Directive 2024/1760 on corporate sustainability due diligence.

The Directive targets very large EU companies as well as non-EU companies with significant business in the EU. It requires them to identify, prevent and bring to an end actual and potential adverse impacts on human rights and the environment in their own operations, those of their subsidiaries and in their value chains.

A public consultation in the form of a questionnaire is open from 12 June and will inform the development of guidelines to support the effective implementation of the CSDDD. The European Commission will issue guidelines that provide practical orientation to companies on how to fulfil their due diligence obligations, to Member State authorities on how to implement and enforce the Directive, and to stakeholders on how to pursue their rights. The guidelines will also be relevant for companies and other stakeholders in non-EU countries that are linked to the supply chains of companies with obligations under the Directive. The purpose of this questionnaire is to pre-consult stakeholders with a view to collect evidence and assess needs to inform the development of the future guidelines.

The Consultation deadline is 24 July 2026 (midnight Brussels time)

More information https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/14445-Corporate-sustainability-due-diligence-development-of-guidelines_en