European Commission Opens Consultation On CS3D Implementation Guidelines

Introduction

On 12 June 2026, the European Commission (Commission) launched a public consultation on guidelines for the implementation of the Corporate Sustainability Due Diligence Directive (CS3D).

The consultation is a significant opportunity for businesses to influence how CS3D’s requirements will operate in practice. The consultation is relevant not only to companies falling directly within the scope of CS3D but also to suppliers, customers, joint-venture partners, industry associations, financial institutions, professional advisers, and other stakeholders that may be affected by the due-diligence processes of in-scope companies. 

CS3D Scope Following Omnibus I Amendments

The CS3D originally entered into force on 25 July 2024. It has since been amended twice under the Omnibus I simplification package. The first amendment—the so-called “stop-the-clock” measure—entered into force on 17 April 2025 and postponed certain CS3D implementation and application deadlines without