On June 12, 2026, the EU Commission opened its consultation on the much anticipated CSDDD Guidelines. As the Commission states:
“This consultation 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 fulfill 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 collecting evidence and assessing needs to inform the development of the future guidelines.”
Firms potentially impacted by CSDDD — directly or indirectly — should consider engaging with this consultation. Given that the requirements of CSDDD are expressed in very broad terms, we expect these guidelines to be critical in helping firms understand exactly what is required in practice.
The consultation is open until 24 July 2026, and is available here: https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/14445-Corporate-sustainability-due-diligence-development-of-guidelines/public-consultation_en
This consultation will inform the development of guidelines to support the effective implementation of the CSDDD.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
