On July 10, 2026, the European Commission's Better Regulation portal confirms the public consultation on the implementing guidelines for Directive (EU) 2024/1760 (CSDDD) is open, with feedback accepted until July 24, 2026 at midnight Brussels time. The initiative, numbered 14445 and titled "Corporate sustainability due diligence, development of guidelines", invites stakeholders to shape the guidance that very large EU and non-EU groups will rely on as supervisory authorities and courts apply the Directive from July 26, 2029.
The Commission plans to adopt the guidelines in the first quarter of 2027, ahead of the July 26, 2028 Member State transposition deadline and the unified July 26, 2029 application date set by Omnibus I (Directive (EU) 2026/470). With 14 days remaining on the consultation clock, in-scope companies, their external advisers and industry associations have a narrow window to influence how the due-diligence, climate and remediation obligations will be operationalised.
Who should respond, and by when?
Any stakeholder with operations, supply chains or clients caught by the CSDDD has until July 24, 2026 to submit feedback through the Have Your Say portal. The Commission states that input will be reflected in a synopsis report explaining how it was taken into account, and all feedback is published on the site.
The practical audience is the same group that must prepare for the 2029 application: EU ultimate parents with more than 5,000 employees and more than EUR 1.5 billion net worldwide turnover, plus non-EU groups generating more than EUR 1.5 billion net turnover in the EU. Trade associations, civil society organisations and legal advisers shaping transposition in the 18+ Member States that have not yet transposed also have a direct interest, because the guidelines will anchor supervisory practice before national laws even land.
What the guidelines will cover
Article 19 of Directive (EU) 2024/1760 obliges the Commission to issue guidelines supporting implementation. According to multiple law-firm analyses published since June 12, 2026, the Commission is expected to deliver the guidance in two waves aligned to the Directive's statutory calendar: due-diligence and process guidance by July 26, 2027, and guidance on resources, stakeholder engagement and remediation by July 26, 2028.
The consultation text confirms the guidelines will address how in-scope companies 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. After Omnibus I, the due-diligence focus is narrowed to direct Tier 1 business partners, and the civil liability regime is delegated to national law. The climate transition plan obligation under Article 22 survives, but the duty to "put it into effect" was removed, so the guidelines will likely clarify what a compliant plan now requires in practice.
How this fits the CSDDD compliance ladder
| Milestone | Date | What it means for in-scope groups |
|---|---|---|
| Public consultation closes | July 24, 2026 | Last chance to shape the guideline text |
| Commission adoption | Q1 2027 (planned) | First implementing guidelines published |
| Article 19 first-wave guidance | July 26, 2027 | Due-diligence and process reference expected |
| Member State transposition deadline | July 26, 2028 | National laws must be in place |
| Article 19 second-wave guidance | July 26, 2028 | Resources and remediation guidance expected |
| Unified application date | July 26, 2029 | All in-scope companies must comply |
| Article 16 reporting | Financial years from January 1, 2030 | Due-diligence reporting obligation applies |
For groups still building their CSDDD operating model, the guideline text will be the single most useful reference for what supervisory authorities and courts will expect. Continuous, per-jurisdiction monitoring of the Commission portal and the national transposition trackers would have surfaced this consultation the day it opened: see how Obsidian's monitoring keeps that signal live, or compare approaches on the AI companion page.
What to do in the next 14 days
First, confirm whether your group is in scope under the post-Omnibus I thresholds (more than 5,000 employees and more than EUR 1.5 billion turnover) and map which entities will be the EU ultimate parent or the non-EU group entry point. Second, draft consultation input focused on the operational points the guidelines will settle: Tier 1 partner identification, climate transition plan content, and remediation expectations. Third, brief the legal, procurement and sustainability teams so the same positions feed your internal readiness programme and any national transposition consultation you may join later. Obsidian tracks both the EU guideline track and every national transposition dossier, so a single monitoring view covers the full path to July 26, 2029.